247326 ÷ 12 
We want to figure out the number of times 247326 can be divided by 12.

On to step 1:
When dividing 2 by 12, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (4) from the dividend, add it to 2, then carry on: 24 / 12

Let's proceed to step 2:
The number 12 fits into 24 2 times, leaving a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 24 away from 24, we end up with 0.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 12

Step 3:
The number 12 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 12

On to step 4:
When dividing 73 by 12, we get 6 with a remainder of 1.
The next digit of our result is 6. 
Result so far: 206.0
Subtract 72 from 73 to get 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 12

Advancing to step 5:
If we divide 12 by 12, we get 1 and a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 2061.0
The remainder is 0 after subtracting 12 from 12.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 12

Advancing to step 6:
The number 12 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 20610.0
Subtracting 0 from 6 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
The number 12 fits into 60 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 20610.5
The remainder is 0 after subtracting 60 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 12 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20610.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
12 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20610.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 20610.5 with a remainder of 0.0.