We're dividing 80706139 by 326 
We want to figure out the number of times 80706139 can be divided by 326.

Moving on to step 1:
326 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 326

Let's proceed to step 2:
80 divided by 326 is 0 with a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 80 to get 80.
Take the next digit (7) from the dividend and append it to 80, then repeat: 807 / 326

Going ahead to step 3:
326 can be fit into 807 2 times, resulting in a remainder of 155.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 652 from 807, we get 155.
Bring next digit (0) of the dividend behind the 155 and repeat the process: 1550 / 326

Moving on to step 4:
The number 326 fits into 1550 4 times, leaving a remainder of 246.
Use 4 as the next digit of our solution. 
Result so far: 24.0
The remainder is 246 after subtracting 1304 from 1550.
Append the next digit (6) from the dividend to 246 and continue with: 2466 / 326

On to step 5:
326 can be fit into 2466 7 times, resulting in a remainder of 184.
Use 7 as the next digit of our solution. 
Result so far: 247.0
Deduct 2282 from 2466 and we're left with 184.
Append the next digit (1) from the dividend to 184 and continue with: 1841 / 326

Going ahead to step 6:
326 can be fit into 1841 5 times, resulting in a remainder of 211.
Record the quotient 5 as the next digit in the result. 
Result so far: 2475.0
Deduct 1630 from 1841 and we're left with 211.
Append the next digit (3) from the dividend to 211 and continue with: 2113 / 326

Let's proceed to step 7:
When dividing 2113 by 326, we get 6 with a remainder of 157.
Write down 6 as next digit of the result. 
Result so far: 24756.0
The remainder is 157 after subtracting 1956 from 2113.
Append the next digit (9) from the dividend to 157 and continue with: 1579 / 326

Advancing to step 8:
The number 326 fits into 1579 4 times, leaving a remainder of 275.
Record the quotient 4 as the next digit in the result. 
Result so far: 247564.0
Subtracting 1304 from 1579 leaves us with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Step 9:
When dividing 2750 by 326, we get 8 with a remainder of 142.
Use 8 as the next digit of our solution. 
Result so far: 247564.8
Subtracting 2608 from 2750 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Moving on to step 10:
1420 divided by 326 is 4 with a remainder of 116.
Record the quotient 4 as the next digit in the result. 
Result so far: 247564.84
If we take 1304 away from 1420, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 11:
326 goes into 1160 3 times with a remainder of 182.
Use 3 as the next digit of our solution. 
Result so far: 247564.843
Subtracting 978 from 1160 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

On to step 12:
The number 326 fits into 1820 5 times, leaving a remainder of 190.
Put 5 as the next digit of the answer. 
Result so far: 247564.8435
Deduct 1630 from 1820 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 13:
When dividing 1900 by 326, we get 5 with a remainder of 270.
Record the quotient 5 as the next digit in the result. 
Result so far: 247564.84355
Deduct 1630 from 1900 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Our division results in 247564.84355 with a remaining 0.00027.