We're dividing 326917 by 28 
Our goal is to divide 326917 by 28.

Moving on to step 1:
28 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 28

Moving on to step 2:
The number 28 fits into 32 1 times, leaving a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 28 away from 32, we end up with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 28

Step 3:
46 divided by 28 is 1 with a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 28 from 46 to get 18.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 28

On to step 4:
The number 28 fits into 189 6 times, leaving a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 116.0
Subtracting 168 from 189 leaves us with 21.
Take the next digit (1) from the dividend and append it to 21, then repeat: 211 / 28

Let's proceed to step 5:
When dividing 211 by 28, we get 7 with a remainder of 15.
The number 7 becomes the next digit in our result. 
Result so far: 1167.0
Subtracting 196 from 211 leaves us with 15.
Grab the next digit (7) from the dividend, add it to 15, then carry on: 157 / 28

Moving on to step 6:
157 divided by 28 is 5 with a remainder of 17.
Write down 5 as next digit of the result. 
Result so far: 11675.0
Subtracting 140 from 157 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
When dividing 170 by 28, we get 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 11675.6
If we take 168 away from 170, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 8:
The number 28 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 11675.6
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
200 divided by 28 is 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 11675.607
The remainder is 4 after subtracting 196 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
When dividing 40 by 28, we get 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 11675.6071
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 11:
When dividing 120 by 28, we get 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 11675.60714
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 12:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 11675.607142
Deduct 56 from 80 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 13:
When dividing 240 by 28, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 11675.6071428
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 11675.60714285
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 11675.60714285 with a balance of 2e-08.