We're dividing 326913 by 95 
We want to figure out the number of times 326913 can be divided by 95.

Going ahead to step 1:
If we divide 3 by 95, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 95

Moving on to step 2:
When dividing 32 by 95, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 95

On to step 3:
95 can be fit into 326 3 times, resulting in a remainder of 41.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 285 from 326, we get 41.
Take the next digit (9) from the dividend and append it to 41, then repeat: 419 / 95

On to step 4:
The number 95 fits into 419 4 times, leaving a remainder of 39.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we subtract 380 from 419, we get 39.
Take the next digit (1) from the dividend and append it to 39, then repeat: 391 / 95

Step 5:
If we divide 391 by 95, we get 4 and a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 344.0
Subtracting 380 from 391 leaves us with 11.
Grab the next digit (3) from the dividend, add it to 11, then carry on: 113 / 95

On to step 6:
When dividing 113 by 95, we get 1 with a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 3441.0
If we subtract 95 from 113, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
The number 95 fits into 180 1 times, leaving a remainder of 85.
Record the quotient 1 as the next digit in the result. 
Result so far: 3441.1
If we take 95 away from 180, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Going ahead to step 8:
If we divide 850 by 95, we get 8 and a remainder of 90.
Write down 8 as next digit of the result. 
Result so far: 3441.18
The remainder is 90 after subtracting 760 from 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 9:
95 can be fit into 900 9 times, resulting in a remainder of 45.
Use 9 as the next digit of our solution. 
Result so far: 3441.189
If we take 855 away from 900, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 10:
95 goes into 450 4 times with a remainder of 70.
The next digit of our result is 4. 
Result so far: 3441.1894
The remainder is 70 after subtracting 380 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 11:
When dividing 700 by 95, we get 7 with a remainder of 35.
Put 7 as the next digit of the answer. 
Result so far: 3441.18947
If we subtract 665 from 700, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 12:
350 divided by 95 is 3 with a remainder of 65.
Use 3 as the next digit of our solution. 
Result so far: 3441.189473
Subtracting 285 from 350 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 13:
The number 95 fits into 650 6 times, leaving a remainder of 80.
Write down 6 as next digit of the result. 
Result so far: 3441.1894736
Deduct 570 from 650 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 14:
95 can be fit into 800 8 times, resulting in a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 3441.18947368
If we take 760 away from 800, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 3441.18947368 and a remainder of 4e-08.