We're dividing 86229961 by 326 
We want to figure out the number of times 86229961 can be divided by 326.

Advancing to step 1:
When dividing 8 by 326, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 326

Let's proceed to step 2:
If we divide 86 by 326, we get 0 and a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Grab the next digit (2) from the dividend, add it to 86, then carry on: 862 / 326

Going ahead to step 3:
When dividing 862 by 326, we get 2 with a remainder of 210.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 652 away from 862, we end up with 210.
Fetch the next digit (2) from the dividend, attach it to 210 and continue: 2102 / 326

Step 4:
326 goes into 2102 6 times with a remainder of 146.
Put 6 as the next digit of the answer. 
Result so far: 26.0
Deduct 1956 from 2102 and we're left with 146.
Fetch the next digit (9) from the dividend, attach it to 146 and continue: 1469 / 326

Moving on to step 5:
326 can be fit into 1469 4 times, resulting in a remainder of 165.
The next digit of our result is 4. 
Result so far: 264.0
If we subtract 1304 from 1469, we get 165.
Append the next digit (9) from the dividend to 165 and continue with: 1659 / 326

On to step 6:
If we divide 1659 by 326, we get 5 and a remainder of 29.
Write down 5 as next digit of the result. 
Result so far: 2645.0
The remainder is 29 after subtracting 1630 from 1659.
Append the next digit (6) from the dividend to 29 and continue with: 296 / 326

Moving on to step 7:
296 divided by 326 is 0 with a remainder of 296.
Write down 0 as next digit of the result. 
Result so far: 26450.0
Subtracting 0 from 296 leaves us with 296.
Append the next digit (1) from the dividend to 296 and continue with: 2961 / 326

Going ahead to step 8:
If we divide 2961 by 326, we get 9 and a remainder of 27.
The next digit of our result is 9. 
Result so far: 264509.0
If we take 2934 away from 2961, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 9:
270 divided by 326 is 0 with a remainder of 270.
Put 0 as the next digit of the answer. 
Result so far: 264509.0
Deduct 0 from 270 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Let's proceed to step 10:
326 can be fit into 2700 8 times, resulting in a remainder of 92.
The number 8 becomes the next digit in our result. 
Result so far: 264509.08
Deduct 2608 from 2700 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

On to step 11:
If we divide 920 by 326, we get 2 and a remainder of 268.
The next digit of our result is 2. 
Result so far: 264509.082
Deduct 652 from 920 and we're left with 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

On to step 12:
If we divide 2680 by 326, we get 8 and a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 264509.0828
Deduct 2608 from 2680 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 13:
If we divide 720 by 326, we get 2 and a remainder of 68.
Use 2 as the next digit of our solution. 
Result so far: 264509.08282
The remainder is 68 after subtracting 652 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 14:
The number 326 fits into 680 2 times, leaving a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 264509.082822
Subtracting 652 from 680 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final outcome is 264509.082822, with a leftover of 2.8e-06.