We look at the division of 81197500 by 326 
Let's see how many times 326 fits into 81197500.

Step 1:
326 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 326

Going ahead to step 2:
326 can be fit into 81 0 times, resulting in a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 81 to get 81.
Append the next digit (1) from the dividend to 81 and continue with: 811 / 326

Step 3:
If we divide 811 by 326, we get 2 and a remainder of 159.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 652 away from 811, we end up with 159.
Append the next digit (9) from the dividend to 159 and continue with: 1599 / 326

Moving on to step 4:
When dividing 1599 by 326, we get 4 with a remainder of 295.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Deduct 1304 from 1599 and we're left with 295.
Append the next digit (7) from the dividend to 295 and continue with: 2957 / 326

Let's proceed to step 5:
2957 divided by 326 is 9 with a remainder of 23.
Write down 9 as next digit of the result. 
Result so far: 249.0
If we take 2934 away from 2957, we end up with 23.
Bring next digit (5) of the dividend behind the 23 and repeat the process: 235 / 326

On to step 6:
If we divide 235 by 326, we get 0 and a remainder of 235.
The number 0 becomes the next digit in our result. 
Result so far: 2490.0
Subtracting 0 from 235 leaves us with 235.
Bring next digit (0) of the dividend behind the 235 and repeat the process: 2350 / 326

On to step 7:
If we divide 2350 by 326, we get 7 and a remainder of 68.
The next digit of our result is 7. 
Result so far: 24907.0
Subtract 2282 from 2350 to get 68.
Take the next digit (0) from the dividend and append it to 68, then repeat: 680 / 326

Going ahead to step 8:
326 can be fit into 680 2 times, resulting in a remainder of 28.
The next digit of our result is 2. 
Result so far: 249072.0
The remainder is 28 after subtracting 652 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 9:
If we divide 280 by 326, we get 0 and a remainder of 280.
Use 0 as the next digit of our solution. 
Result so far: 249072.0
If we take 0 away from 280, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 10:
326 goes into 2800 8 times with a remainder of 192.
The number 8 becomes the next digit in our result. 
Result so far: 249072.08
Subtracting 2608 from 2800 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 11:
326 can be fit into 1920 5 times, resulting in a remainder of 290.
The number 5 becomes the next digit in our result. 
Result so far: 249072.085
The remainder is 290 after subtracting 1630 from 1920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Moving on to step 12:
The number 326 fits into 2900 8 times, leaving a remainder of 292.
Put 8 as the next digit of the answer. 
Result so far: 249072.0858
If we subtract 2608 from 2900, we get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Advancing to step 13:
326 goes into 2920 8 times with a remainder of 312.
Record the quotient 8 as the next digit in the result. 
Result so far: 249072.08588
Deduct 2608 from 2920 and we're left with 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

In conclusion, the division gives 249072.08588 with a balance of 0.000312.