326063 ÷ 27 
We're looking to find how many times 27 goes into 326063.

Advancing to step 1:
If we divide 3 by 27, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 27

Let's proceed to step 2:
The number 27 fits into 32 1 times, leaving a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 27 from 32 leaves us with 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 27

Going ahead to step 3:
27 goes into 56 2 times with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 54 from 56, we get 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 27

On to step 4:
When dividing 20 by 27, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 120.0
If we take 0 away from 20, we end up with 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 27

Moving on to step 5:
206 divided by 27 is 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 1207.0
Subtracting 189 from 206 leaves us with 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 27

Going ahead to step 6:
The number 27 fits into 173 6 times, leaving a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 12076.0
If we subtract 162 from 173, we 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.

Moving on to step 7:
The number 27 fits into 110 4 times, leaving a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 12076.4
The remainder is 2 after subtracting 108 from 110.
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 8:
The number 27 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 12076.4
If we subtract 0 from 20, we get 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 9:
200 divided by 27 is 7 with a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 12076.407
Subtracting 189 from 200 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 10:
27 can be fit into 110 4 times, resulting in a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 12076.4074
Subtract 108 from 110 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 11:
The number 27 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 12076.4074
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
200 divided by 27 is 7 with a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 12076.407407
If we take 189 away from 200, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 13:
If we divide 110 by 27, we get 4 and a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 12076.4074074
If we take 108 away from 110, we end up 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.

Let's proceed to step 14:
If we divide 20 by 27, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 12076.4074074
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 12076.4074074 and a remainder of 2e-08.