We're dividing 326407 by 96 
We want to divide 326407 by 96.

Step 1:
3 divided by 96 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 96

Going ahead to step 2:
96 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 96

Advancing to step 3:
326 divided by 96 is 3 with a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 288 from 326 leaves us with 38.
Include the next digit (4) from the dividend after 38, then repeat: 384 / 96

Moving on to step 4:
When dividing 384 by 96, we get 4 with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
The remainder is 0 after subtracting 384 from 384.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 96

Moving on to step 5:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 340.0
If we take 0 away from 0, we end up with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 96

Going ahead to step 6:
If we divide 7 by 96, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 3400.0
The remainder is 7 after subtracting 0 from 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
96 can be fit into 70 0 times, resulting in a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 3400.0
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 8:
700 divided by 96 is 7 with a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 3400.07
If we subtract 672 from 700, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
96 goes into 280 2 times with a remainder of 88.
Write down 2 as next digit of the result. 
Result so far: 3400.072
The remainder is 88 after subtracting 192 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Advancing to step 10:
The number 96 fits into 880 9 times, leaving a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 3400.0729
If we take 864 away from 880, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 11:
96 can be fit into 160 1 times, resulting in a remainder of 64.
The next digit of our result is 1. 
Result so far: 3400.07291
The remainder is 64 after subtracting 96 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 12:
96 goes into 640 6 times with a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 3400.072916
Subtract 576 from 640 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 13:
The number 96 fits into 640 6 times, leaving a remainder of 64.
The next digit of our result is 6. 
Result so far: 3400.0729166
Deduct 576 from 640 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

After the division, we end up with 3400.0729166 and a remainder of 6.4e-07.