We're dividing 326068 by 70 
Our goal is to divide 326068 by 70.

Moving on to step 1:
70 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 70

Let's proceed to step 2:
70 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 70

Advancing to step 3:
326 divided by 70 is 4 with a remainder of 46.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 280 from 326 to get 46.
Bring next digit (0) of the dividend behind the 46 and repeat the process: 460 / 70

Moving on to step 4:
The number 70 fits into 460 6 times, leaving a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
If we subtract 420 from 460, we get 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 70

On to step 5:
The number 70 fits into 406 5 times, leaving a remainder of 56.
Put 5 as the next digit of the answer. 
Result so far: 465.0
Subtracting 350 from 406 leaves us with 56.
Append the next digit (8) from the dividend to 56 and continue with: 568 / 70

Moving on to step 6:
70 goes into 568 8 times with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 4658.0
If we take 560 away from 568, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
70 goes into 80 1 times with a remainder of 10.
The next digit of our result is 1. 
Result so far: 4658.1
Subtracting 70 from 80 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 70, we get 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 4658.11
If we take 70 away from 100, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

In conclusion, the division gives 4658.11 with a balance of 0.03.