326216 ÷ 75 
We want to figure out the number of times 326216 can be divided by 75.

Going ahead to step 1:
The number 75 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 75

Advancing to step 2:
75 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 75

Moving on to step 3:
When dividing 326 by 75, we get 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 300 away from 326, we end up with 26.
Append the next digit (2) from the dividend to 26 and continue with: 262 / 75

Going ahead to step 4:
75 goes into 262 3 times with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Deduct 225 from 262 and we're left with 37.
Append the next digit (1) from the dividend to 37 and continue with: 371 / 75

Moving on to step 5:
When dividing 371 by 75, we get 4 with a remainder of 71.
The next digit of our result is 4. 
Result so far: 434.0
Subtracting 300 from 371 leaves us with 71.
Fetch the next digit (6) from the dividend, attach it to 71 and continue: 716 / 75

Moving on to step 6:
75 goes into 716 9 times with a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 4349.0
Deduct 675 from 716 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 7:
410 divided by 75 is 5 with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 4349.5
If we take 375 away from 410, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 8:
75 can be fit into 350 4 times, resulting in a remainder of 50.
The number 4 becomes the next digit in our result. 
Result so far: 4349.54
Deduct 300 from 350 and we're left 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.

Moving on to step 9:
75 goes into 500 6 times with a remainder of 50.
Put 6 as the next digit of the answer. 
Result so far: 4349.546
Deduct 450 from 500 and we're left 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.

On to step 10:
75 goes into 500 6 times with a remainder of 50.
The number 6 becomes the next digit in our result. 
Result so far: 4349.5466
The remainder is 50 after subtracting 450 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final result is 4349.5466 with a remainder of 0.0005.