We're dividing 87472748 by 326 
We want to figure out the number of times 87472748 can be divided by 326.

Let's proceed to step 1:
If we divide 8 by 326, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 326

Let's proceed to step 2:
If we divide 87 by 326, we get 0 and a remainder of 87.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 87 after subtracting 0 from 87.
Grab the next digit (4) from the dividend, add it to 87, then carry on: 874 / 326

Advancing to step 3:
326 goes into 874 2 times with a remainder of 222.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 652 away from 874, we end up with 222.
Append the next digit (7) from the dividend to 222 and continue with: 2227 / 326

On to step 4:
If we divide 2227 by 326, we get 6 and a remainder of 271.
Record the quotient 6 as the next digit in the result. 
Result so far: 26.0
If we subtract 1956 from 2227, we get 271.
Fetch the next digit (2) from the dividend, attach it to 271 and continue: 2712 / 326

Going ahead to step 5:
2712 divided by 326 is 8 with a remainder of 104.
The next digit of our result is 8. 
Result so far: 268.0
Deduct 2608 from 2712 and we're left with 104.
Append the next digit (7) from the dividend to 104 and continue with: 1047 / 326

On to step 6:
If we divide 1047 by 326, we get 3 and a remainder of 69.
Put 3 as the next digit of the answer. 
Result so far: 2683.0
Subtracting 978 from 1047 leaves us with 69.
Fetch the next digit (4) from the dividend, attach it to 69 and continue: 694 / 326

On to step 7:
694 divided by 326 is 2 with a remainder of 42.
Use 2 as the next digit of our solution. 
Result so far: 26832.0
If we take 652 away from 694, we end up with 42.
Include the next digit (8) from the dividend after 42, then repeat: 428 / 326

Advancing to step 8:
326 can be fit into 428 1 times, resulting in a remainder of 102.
Put 1 as the next digit of the answer. 
Result so far: 268321.0
Deduct 326 from 428 and we're left with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Going ahead to step 9:
326 can be fit into 1020 3 times, resulting in a remainder of 42.
The next digit of our result is 3. 
Result so far: 268321.3
Subtract 978 from 1020 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 10:
326 can be fit into 420 1 times, resulting in a remainder of 94.
The number 1 becomes the next digit in our result. 
Result so far: 268321.31
If we take 326 away from 420, we end up with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 11:
If we divide 940 by 326, we get 2 and a remainder of 288.
The number 2 becomes the next digit in our result. 
Result so far: 268321.312
Deduct 652 from 940 and we're left with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Moving on to step 12:
326 goes into 2880 8 times with a remainder of 272.
The number 8 becomes the next digit in our result. 
Result so far: 268321.3128
Subtract 2608 from 2880 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Let's proceed to step 13:
The number 326 fits into 2720 8 times, leaving a remainder of 112.
Record the quotient 8 as the next digit in the result. 
Result so far: 268321.31288
Subtract 2608 from 2720 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Our division results in 268321.31288 with a remaining 0.000112.