We divide 67397271 by 326
We want to figure out the number of times 67397271 can be divided by 326.

Moving on to step 1:
326 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 326

On to step 2:
The number 326 fits into 67 0 times, leaving a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Append the next digit (3) from the dividend to 67 and continue with: 673 / 326

Step 3:
326 goes into 673 2 times with a remainder of 21.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 652 from 673 and we're left with 21.
Include the next digit (9) from the dividend after 21, then repeat: 219 / 326

Going ahead to step 4:
326 can be fit into 219 0 times, resulting in a remainder of 219.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtract 0 from 219 to get 219.
Bring next digit (7) of the dividend behind the 219 and repeat the process: 2197 / 326

Step 5:
If we divide 2197 by 326, we get 6 and a remainder of 241.
Write down 6 as next digit of the result. 
Result so far: 206.0
Subtracting 1956 from 2197 leaves us with 241.
Bring next digit (2) of the dividend behind the 241 and repeat the process: 2412 / 326

Step 6:
326 goes into 2412 7 times with a remainder of 130.
Use 7 as the next digit of our solution. 
Result so far: 2067.0
Subtracting 2282 from 2412 leaves us with 130.
Grab the next digit (7) from the dividend, add it to 130, then carry on: 1307 / 326

Step 7:
If we divide 1307 by 326, we get 4 and a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 20674.0
The remainder is 3 after subtracting 1304 from 1307.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 326

Going ahead to step 8:
If we divide 31 by 326, we get 0 and a remainder of 31.
The next digit of our result is 0. 
Result so far: 206740.0
The remainder is 31 after subtracting 0 from 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 9:
310 divided by 326 is 0 with a remainder of 310.
Write down 0 as next digit of the result. 
Result so far: 206740.0
If we take 0 away from 310, we end up with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

On to step 10:
326 can be fit into 3100 9 times, resulting in a remainder of 166.
Use 9 as the next digit of our solution. 
Result so far: 206740.09
Subtracting 2934 from 3100 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Let's proceed to step 11:
1660 divided by 326 is 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 206740.095
The remainder is 30 after subtracting 1630 from 1660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 12:
300 divided by 326 is 0 with a remainder of 300.
Put 0 as the next digit of the answer. 
Result so far: 206740.095
Subtract 0 from 300 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 13:
326 can be fit into 3000 9 times, resulting in a remainder of 66.
Use 9 as the next digit of our solution. 
Result so far: 206740.09509
The remainder is 66 after subtracting 2934 from 3000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Let's proceed to step 14:
326 goes into 660 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 206740.095092
The remainder is 8 after subtracting 652 from 660.
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 15:
326 goes into 80 0 times with a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 206740.095092
If we take 0 away from 80, we end up 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.

Going ahead to step 16:
When dividing 800 by 326, we get 2 with a remainder of 148.
The number 2 becomes the next digit in our result. 
Result so far: 206740.09509202
If we subtract 652 from 800, we get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

In conclusion, the division gives 206740.09509202 with a balance of 1.48e-07.