We look at the division of 325140 by 12 
We want to divide 325140 by 12.

On to step 1:
3 divided by 12 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 12

Going ahead to step 2:
32 divided by 12 is 2 with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 24 from 32 and we're left with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 12

Going ahead to step 3:
12 goes into 85 7 times with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 84 from 85 leaves us with 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 12

Advancing to step 4:
The number 12 fits into 11 0 times, leaving a remainder of 11.
The next digit of our result is 0. 
Result so far: 270.0
The remainder is 11 after subtracting 0 from 11.
Include the next digit (4) from the dividend after 11, then repeat: 114 / 12

Moving on to step 5:
12 goes into 114 9 times with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 2709.0
Subtract 108 from 114 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 12

Step 6:
When dividing 60 by 12, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 27095.0
Subtract 60 from 60 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
If we divide 0 by 12, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 27095.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
If we divide 0 by 12, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 27095.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 27095.0 with a balance of 0.0.