We're dividing 326280 by 97 
We want to figure out the number of times 326280 can be divided by 97.

Moving on to step 1:
97 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 97

Step 2:
If we divide 32 by 97, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 97

Moving on to step 3:
326 divided by 97 is 3 with a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 35 after subtracting 291 from 326.
Append the next digit (2) from the dividend to 35 and continue with: 352 / 97

Going ahead to step 4:
352 divided by 97 is 3 with a remainder of 61.
Use 3 as the next digit of our solution. 
Result so far: 33.0
The remainder is 61 after subtracting 291 from 352.
Take the next digit (8) from the dividend and append it to 61, then repeat: 618 / 97

Let's proceed to step 5:
97 can be fit into 618 6 times, resulting in a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 336.0
If we subtract 582 from 618, we get 36.
Include the next digit (0) from the dividend after 36, then repeat: 360 / 97

Advancing to step 6:
When dividing 360 by 97, we get 3 with a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 3363.0
If we take 291 away from 360, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 7:
When dividing 690 by 97, we get 7 with a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 3363.7
Subtract 679 from 690 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 8:
The number 97 fits into 110 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 3363.71
Subtract 97 from 110 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 9:
When dividing 130 by 97, we get 1 with a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 3363.711
Subtracting 97 from 130 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

After the division, we end up with 3363.711 and a remainder of 0.0033.