326986 ÷ 87 
We want to figure out the number of times 326986 can be divided by 87.

Going ahead to step 1:
3 divided by 87 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 87

Going ahead to step 2:
If we divide 32 by 87, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 87

Advancing to step 3:
When dividing 326 by 87, we get 3 with a remainder of 65.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 261 from 326 and we're left with 65.
Take the next digit (9) from the dividend and append it to 65, then repeat: 659 / 87

On to step 4:
87 can be fit into 659 7 times, resulting in a remainder of 50.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtracting 609 from 659 leaves us with 50.
Include the next digit (8) from the dividend after 50, then repeat: 508 / 87

On to step 5:
87 goes into 508 5 times with a remainder of 73.
Write down 5 as next digit of the result. 
Result so far: 375.0
Subtract 435 from 508 to get 73.
Bring next digit (6) of the dividend behind the 73 and repeat the process: 736 / 87

Going ahead to step 6:
The number 87 fits into 736 8 times, leaving a remainder of 40.
The next digit of our result is 8. 
Result so far: 3758.0
The remainder is 40 after subtracting 696 from 736.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
400 divided by 87 is 4 with a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 3758.4
The remainder is 52 after subtracting 348 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 8:
The number 87 fits into 520 5 times, leaving a remainder of 85.
The number 5 becomes the next digit in our result. 
Result so far: 3758.45
If we take 435 away from 520, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 9:
87 goes into 850 9 times with a remainder of 67.
Put 9 as the next digit of the answer. 
Result so far: 3758.459
Subtracting 783 from 850 leaves us with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 10:
87 can be fit into 670 7 times, resulting in a remainder of 61.
Write down 7 as next digit of the result. 
Result so far: 3758.4597
Subtracting 609 from 670 leaves us with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Step 11:
When dividing 610 by 87, we get 7 with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 3758.45977
Subtracting 609 from 610 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Our division results in 3758.45977 with a remaining 1e-06.