26323 ÷ 32 
We want to figure out the number of times 26323 can be divided by 32.

On to step 1:
If we divide 2 by 32, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 32

Going ahead to step 2:
32 goes into 26 0 times with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 32

Moving on to step 3:
32 goes into 263 8 times with a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 256 from 263 leaves us with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 32

Advancing to step 4:
When dividing 72 by 32, we get 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
The remainder is 8 after subtracting 64 from 72.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 32

Step 5:
32 goes into 83 2 times with a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 822.0
Subtracting 64 from 83 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 6:
The number 32 fits into 190 5 times, leaving a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 822.5
Subtract 160 from 190 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
When dividing 300 by 32, we get 9 with a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 822.59
Deduct 288 from 300 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
If we divide 120 by 32, we get 3 and a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 822.593
If we subtract 96 from 120, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
32 can be fit into 240 7 times, resulting in a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 822.5937
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 10:
160 divided by 32 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 822.59375
Subtract 160 from 160 to get 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 11:
32 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 822.59375
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.

Advancing to step 12:
32 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 822.59375
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 822.59375, and the remainder is 0.0.