3260447 ÷ 797 
We're looking to find how many times 797 goes into 3260447.

On to step 1:
When dividing 3 by 797, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 797

Advancing to step 2:
797 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 797

Let's proceed to step 3:
797 goes into 326 0 times with a remainder of 326.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 326 leaves us with 326.
Take the next digit (0) from the dividend and append it to 326, then repeat: 3260 / 797

Going ahead to step 4:
If we divide 3260 by 797, we get 4 and a remainder of 72.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 3188 from 3260, we get 72.
Include the next digit (4) from the dividend after 72, then repeat: 724 / 797

Going ahead to step 5:
797 can be fit into 724 0 times, resulting in a remainder of 724.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
If we take 0 away from 724, we end up with 724.
Bring next digit (4) of the dividend behind the 724 and repeat the process: 7244 / 797

Let's proceed to step 6:
If we divide 7244 by 797, we get 9 and a remainder of 71.
The next digit of our result is 9. 
Result so far: 409.0
Subtract 7173 from 7244 to get 71.
Take the next digit (7) from the dividend and append it to 71, then repeat: 717 / 797

Advancing to step 7:
797 can be fit into 717 0 times, resulting in a remainder of 717.
The next digit of our result is 0. 
Result so far: 4090.0
Subtract 0 from 717 to get 717.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7170, and continue the process.

Going ahead to step 8:
7170 divided by 797 is 8 with a remainder of 794.
Record the quotient 8 as the next digit in the result. 
Result so far: 4090.8
If we take 6376 away from 7170, we end up with 794.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7940, and continue the process.

Advancing to step 9:
The number 797 fits into 7940 9 times, leaving a remainder of 767.
Record the quotient 9 as the next digit in the result. 
Result so far: 4090.89
The remainder is 767 after subtracting 7173 from 7940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7670, and continue the process.

Advancing to step 10:
The number 797 fits into 7670 9 times, leaving a remainder of 497.
Use 9 as the next digit of our solution. 
Result so far: 4090.899
If we take 7173 away from 7670, we end up with 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

The quotient of the division is 4090.899, and the remainder is 0.0497.