We're dividing 86649928 by 326 
Let's see how many times 326 fits into 86649928.

Advancing to step 1:
326 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 326

Let's proceed to step 2:
326 goes into 86 0 times with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Include the next digit (6) from the dividend after 86, then repeat: 866 / 326

Going ahead to step 3:
326 goes into 866 2 times with a remainder of 214.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 652 from 866 and we're left with 214.
Fetch the next digit (4) from the dividend, attach it to 214 and continue: 2144 / 326

Step 4:
When dividing 2144 by 326, we get 6 with a remainder of 188.
Write down 6 as next digit of the result. 
Result so far: 26.0
Subtract 1956 from 2144 to get 188.
Bring next digit (9) of the dividend behind the 188 and repeat the process: 1889 / 326

Going ahead to step 5:
If we divide 1889 by 326, we get 5 and a remainder of 259.
Record the quotient 5 as the next digit in the result. 
Result so far: 265.0
If we take 1630 away from 1889, we end up with 259.
Append the next digit (9) from the dividend to 259 and continue with: 2599 / 326

Step 6:
326 can be fit into 2599 7 times, resulting in a remainder of 317.
Put 7 as the next digit of the answer. 
Result so far: 2657.0
If we take 2282 away from 2599, we end up with 317.
Include the next digit (2) from the dividend after 317, then repeat: 3172 / 326

Step 7:
326 goes into 3172 9 times with a remainder of 238.
Record the quotient 9 as the next digit in the result. 
Result so far: 26579.0
The remainder is 238 after subtracting 2934 from 3172.
Take the next digit (8) from the dividend and append it to 238, then repeat: 2388 / 326

Going ahead to step 8:
When dividing 2388 by 326, we get 7 with a remainder of 106.
The number 7 becomes the next digit in our result. 
Result so far: 265797.0
Deduct 2282 from 2388 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Going ahead to step 9:
When dividing 1060 by 326, we get 3 with a remainder of 82.
Write down 3 as next digit of the result. 
Result so far: 265797.3
If we take 978 away from 1060, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 10:
326 goes into 820 2 times with a remainder of 168.
Write down 2 as next digit of the result. 
Result so far: 265797.32
Deduct 652 from 820 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Advancing to step 11:
When dividing 1680 by 326, we get 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 265797.325
If we take 1630 away from 1680, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 12:
326 goes into 500 1 times with a remainder of 174.
Put 1 as the next digit of the answer. 
Result so far: 265797.3251
The remainder is 174 after subtracting 326 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

On to step 13:
326 goes into 1740 5 times with a remainder of 110.
Write down 5 as next digit of the result. 
Result so far: 265797.32515
If we take 1630 away from 1740, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 14:
The number 326 fits into 1100 3 times, leaving a remainder of 122.
Record the quotient 3 as the next digit in the result. 
Result so far: 265797.325153
If we take 978 away from 1100, we end up with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Moving on to step 15:
326 can be fit into 1220 3 times, resulting in a remainder of 242.
The next digit of our result is 3. 
Result so far: 265797.3251533
Subtracting 978 from 1220 leaves us with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

The final result is 265797.3251533 with a remainder of 2.42e-06.