We look at the division of 417326 by 87 
We want to figure out the number of times 417326 can be divided by 87.

On to step 1:
If we divide 4 by 87, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (1) from the dividend, attach it to 4 and continue: 41 / 87

Advancing to step 2:
When dividing 41 by 87, we get 0 with a remainder of 41.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 41 after subtracting 0 from 41.
Fetch the next digit (7) from the dividend, attach it to 41 and continue: 417 / 87

On to step 3:
When dividing 417 by 87, we get 4 with a remainder of 69.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 348 from 417, we get 69.
Bring next digit (3) of the dividend behind the 69 and repeat the process: 693 / 87

Let's proceed to step 4:
If we divide 693 by 87, we get 7 and a remainder of 84.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
The remainder is 84 after subtracting 609 from 693.
Append the next digit (2) from the dividend to 84 and continue with: 842 / 87

Advancing to step 5:
When dividing 842 by 87, we get 9 with a remainder of 59.
Write down 9 as next digit of the result. 
Result so far: 479.0
If we take 783 away from 842, we end up with 59.
Grab the next digit (6) from the dividend, add it to 59, then carry on: 596 / 87

Going ahead to step 6:
The number 87 fits into 596 6 times, leaving a remainder of 74.
The number 6 becomes the next digit in our result. 
Result so far: 4796.0
Subtracting 522 from 596 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 7:
87 can be fit into 740 8 times, resulting in a remainder of 44.
Put 8 as the next digit of the answer. 
Result so far: 4796.8
The remainder is 44 after subtracting 696 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 8:
87 goes into 440 5 times with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 4796.85
Subtracting 435 from 440 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 9:
87 can be fit into 50 0 times, resulting in a remainder of 50.
The next digit of our result is 0. 
Result so far: 4796.85
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
The number 87 fits into 500 5 times, leaving a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 4796.8505
The remainder is 65 after subtracting 435 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 11:
650 divided by 87 is 7 with a remainder of 41.
Record the quotient 7 as the next digit in the result. 
Result so far: 4796.85057
The remainder is 41 after subtracting 609 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 12:
410 divided by 87 is 4 with a remainder of 62.
Record the quotient 4 as the next digit in the result. 
Result so far: 4796.850574
The remainder is 62 after subtracting 348 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 13:
620 divided by 87 is 7 with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 4796.8505747
Deduct 609 from 620 and we're left 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.

Moving on to step 14:
87 goes into 110 1 times with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 4796.85057471
The remainder is 23 after subtracting 87 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Our division results in 4796.85057471 with a remaining 2.3e-08.