67065144 ÷ 326 
Our goal is to divide 67065144 by 326.

Advancing to step 1:
The number 326 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 326

Let's proceed to step 2:
326 goes into 67 0 times with a remainder of 67.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Bring next digit (0) of the dividend behind the 67 and repeat the process: 670 / 326

Let's proceed to step 3:
326 goes into 670 2 times with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 18 after subtracting 652 from 670.
Fetch the next digit (6) from the dividend, attach it to 18 and continue: 186 / 326

Let's proceed to step 4:
326 can be fit into 186 0 times, resulting in a remainder of 186.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we subtract 0 from 186, we get 186.
Grab the next digit (5) from the dividend, add it to 186, then carry on: 1865 / 326

On to step 5:
The number 326 fits into 1865 5 times, leaving a remainder of 235.
Record the quotient 5 as the next digit in the result. 
Result so far: 205.0
If we subtract 1630 from 1865, we get 235.
Include the next digit (1) from the dividend after 235, then repeat: 2351 / 326

Moving on to step 6:
If we divide 2351 by 326, we get 7 and a remainder of 69.
Put 7 as the next digit of the answer. 
Result so far: 2057.0
Subtract 2282 from 2351 to get 69.
Include the next digit (4) from the dividend after 69, then repeat: 694 / 326

Let's proceed to step 7:
If we divide 694 by 326, we get 2 and a remainder of 42.
Write down 2 as next digit of the result. 
Result so far: 20572.0
If we subtract 652 from 694, we get 42.
Fetch the next digit (4) from the dividend, attach it to 42 and continue: 424 / 326

Moving on to step 8:
If we divide 424 by 326, we get 1 and a remainder of 98.
Record the quotient 1 as the next digit in the result. 
Result so far: 205721.0
Subtract 326 from 424 to get 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Let's proceed to step 9:
326 goes into 980 3 times with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 205721.3
Subtracting 978 from 980 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
If we divide 20 by 326, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 205721.3
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
The number 326 fits into 200 0 times, leaving a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 205721.3
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The quotient of the division is 205721.3, and the remainder is 0.02.