Let's divide 323000 by 70
We want to figure out the number of times 323000 can be divided by 70.

Going ahead to step 1:
If we divide 3 by 70, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 70

On to step 2:
70 can be fit into 32 0 times, resulting in a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 70

Advancing to step 3:
When dividing 323 by 70, we get 4 with a remainder of 43.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 280 from 323, we get 43.
Grab the next digit (0) from the dividend, add it to 43, then carry on: 430 / 70

Let's proceed to step 4:
The number 70 fits into 430 6 times, leaving a remainder of 10.
The next digit of our result is 6. 
Result so far: 46.0
The remainder is 10 after subtracting 420 from 430.
Append the next digit (0) from the dividend to 10 and continue with: 100 / 70

Moving on to step 5:
If we divide 100 by 70, we get 1 and a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 461.0
If we subtract 70 from 100, we get 30.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 70

Advancing to step 6:
70 can be fit into 300 4 times, resulting in a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 4614.0
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
The number 70 fits into 200 2 times, leaving a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 4614.2
Subtract 140 from 200 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 8:
If we divide 600 by 70, we get 8 and a remainder of 40.
The next digit of our result is 8. 
Result so far: 4614.28
If we take 560 away from 600, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
If we divide 400 by 70, we get 5 and a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 4614.285
Subtracting 350 from 400 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
If we divide 500 by 70, we get 7 and a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 4614.2857
Subtracting 490 from 500 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 11:
100 divided by 70 is 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 4614.28571
The remainder is 30 after subtracting 70 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 12:
If we divide 300 by 70, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 4614.285714
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
200 divided by 70 is 2 with a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 4614.2857142
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
When dividing 600 by 70, we get 8 with a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 4614.28571428
If we subtract 560 from 600, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 4614.28571428 with a balance of 4e-08.