We're dividing 326660 by 44 
We want to figure out the number of times 326660 can be divided by 44.

Going ahead to step 1:
3 divided by 44 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 44

Let's proceed to step 2:
When dividing 32 by 44, we get 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 44

Step 3:
If we divide 326 by 44, we get 7 and a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 308 from 326 leaves us with 18.
Fetch the next digit (6) from the dividend, attach it to 18 and continue: 186 / 44

Moving on to step 4:
When dividing 186 by 44, we get 4 with a remainder of 10.
The next digit of our result is 4. 
Result so far: 74.0
Subtract 176 from 186 to get 10.
Fetch the next digit (6) from the dividend, attach it to 10 and continue: 106 / 44

On to step 5:
44 can be fit into 106 2 times, resulting in a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 742.0
Subtracting 88 from 106 leaves us with 18.
Fetch the next digit (0) from the dividend, attach it to 18 and continue: 180 / 44

Advancing to step 6:
The number 44 fits into 180 4 times, leaving a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 7424.0
The remainder is 4 after subtracting 176 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
44 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 7424.0
Subtracting 0 from 40 leaves us 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 8:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The next digit of our result is 9. 
Result so far: 7424.09
Deduct 396 from 400 and we're left with 4.
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 9:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 7424.09
If we take 0 away from 40, 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 10:
44 goes into 400 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 7424.0909
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 7424.0909
Subtract 0 from 40 to 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.

Moving on to step 12:
44 goes into 400 9 times with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 7424.090909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 13:
40 divided by 44 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 7424.090909
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 7424.09090909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 7424.09090909 with a balance of 4e-09.