We look at the division of 82470281 by 326 
Let's see how many times 326 fits into 82470281.

Step 1:
8 divided by 326 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 326

Step 2:
326 can be fit into 82 0 times, resulting in a remainder of 82.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 82, we get 82.
Include the next digit (4) from the dividend after 82, then repeat: 824 / 326

Going ahead to step 3:
824 divided by 326 is 2 with a remainder of 172.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 172 after subtracting 652 from 824.
Bring next digit (7) of the dividend behind the 172 and repeat the process: 1727 / 326

Going ahead to step 4:
If we divide 1727 by 326, we get 5 and a remainder of 97.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtracting 1630 from 1727 leaves us with 97.
Bring next digit (0) of the dividend behind the 97 and repeat the process: 970 / 326

Let's proceed to step 5:
When dividing 970 by 326, we get 2 with a remainder of 318.
The number 2 becomes the next digit in our result. 
Result so far: 252.0
Deduct 652 from 970 and we're left with 318.
Take the next digit (2) from the dividend and append it to 318, then repeat: 3182 / 326

Let's proceed to step 6:
If we divide 3182 by 326, we get 9 and a remainder of 248.
Use 9 as the next digit of our solution. 
Result so far: 2529.0
If we take 2934 away from 3182, we end up with 248.
Take the next digit (8) from the dividend and append it to 248, then repeat: 2488 / 326

Advancing to step 7:
If we divide 2488 by 326, we get 7 and a remainder of 206.
The number 7 becomes the next digit in our result. 
Result so far: 25297.0
If we subtract 2282 from 2488, we get 206.
Include the next digit (1) from the dividend after 206, then repeat: 2061 / 326

Moving on to step 8:
When dividing 2061 by 326, we get 6 with a remainder of 105.
The number 6 becomes the next digit in our result. 
Result so far: 252976.0
The remainder is 105 after subtracting 1956 from 2061.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Going ahead to step 9:
326 goes into 1050 3 times with a remainder of 72.
Use 3 as the next digit of our solution. 
Result so far: 252976.3
Subtract 978 from 1050 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 10:
The number 326 fits into 720 2 times, leaving a remainder of 68.
The number 2 becomes the next digit in our result. 
Result so far: 252976.32
The remainder is 68 after subtracting 652 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 11:
If we divide 680 by 326, we get 2 and a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 252976.322
Deduct 652 from 680 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The quotient of the division is 252976.322, and the remainder is 0.0028.