We're dividing 167321 by 48 
We want to figure out the number of times 167321 can be divided by 48.

Going ahead to step 1:
48 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 48

Step 2:
16 divided by 48 is 0 with a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 48

Moving on to step 3:
When dividing 167 by 48, we get 3 with a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 144 from 167 to get 23.
Grab the next digit (3) from the dividend, add it to 23, then carry on: 233 / 48

Step 4:
233 divided by 48 is 4 with a remainder of 41.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
The remainder is 41 after subtracting 192 from 233.
Take the next digit (2) from the dividend and append it to 41, then repeat: 412 / 48

Let's proceed to step 5:
48 can be fit into 412 8 times, resulting in a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 348.0
If we subtract 384 from 412, we get 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 48

Advancing to step 6:
If we divide 281 by 48, we get 5 and a remainder of 41.
Record the quotient 5 as the next digit in the result. 
Result so far: 3485.0
The remainder is 41 after subtracting 240 from 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 7:
When dividing 410 by 48, we get 8 with a remainder of 26.
The next digit of our result is 8. 
Result so far: 3485.8
Subtracting 384 from 410 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
260 divided by 48 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 3485.85
Subtract 240 from 260 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
The number 48 fits into 200 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 3485.854
The remainder is 8 after subtracting 192 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
The number 48 fits into 80 1 times, leaving a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 3485.8541
Subtract 48 from 80 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 11:
The number 48 fits into 320 6 times, leaving a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 3485.85416
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 12:
The number 48 fits into 320 6 times, leaving a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 3485.854166
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 3485.854166 with a remaining 3.2e-06.