We divide 326097 by 3
We're looking to find how many times 3 goes into 326097.

Moving on to step 1:
3 goes into 3 1 times with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 3 from 3 and we're left with 0.
Grab the next digit (2) from the dividend, add it to 0, then carry on: 2 / 3

Moving on to step 2:
The number 3 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 3

Step 3:
26 divided by 3 is 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 108.0
Deduct 24 from 26 and we're left with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 3

Advancing to step 4:
If we divide 20 by 3, we get 6 and a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 1086.0
Deduct 18 from 20 and we're left with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 3

Step 5:
29 divided by 3 is 9 with a remainder of 2.
The number 9 becomes the next digit in our result. 
Result so far: 10869.0
If we subtract 27 from 29, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 3

Moving on to step 6:
When dividing 27 by 3, we get 9 with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 108699.0
Deduct 27 from 27 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.

Step 7:
The number 3 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 108699.0
Subtracting 0 from 0 leaves us 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.

On to step 8:
0 divided by 3 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 108699.0
Subtracting 0 from 0 leaves us 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.

Our division results in 108699.0 with a remaining 0.0.