400326 ÷ 70 
We want to divide 400326 by 70.

On to step 1:
The number 70 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 70

On to step 2:
40 divided by 70 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 70

Going ahead to step 3:
If we divide 400 by 70, we get 5 and a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 350 from 400, we get 50.
Take the next digit (3) from the dividend and append it to 50, then repeat: 503 / 70

Let's proceed to step 4:
70 can be fit into 503 7 times, resulting in a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 57.0
Deduct 490 from 503 and we're left with 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 70

Advancing to step 5:
When dividing 132 by 70, we get 1 with a remainder of 62.
The next digit of our result is 1. 
Result so far: 571.0
If we take 70 away from 132, we end up with 62.
Bring next digit (6) of the dividend behind the 62 and repeat the process: 626 / 70

Advancing to step 6:
70 can be fit into 626 8 times, resulting in a remainder of 66.
Write down 8 as next digit of the result. 
Result so far: 5718.0
The remainder is 66 after subtracting 560 from 626.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 7:
If we divide 660 by 70, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 5718.9
If we subtract 630 from 660, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
70 can be fit into 300 4 times, resulting in a remainder of 20.
The next digit of our result is 4. 
Result so far: 5718.94
Subtract 280 from 300 to 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.

Going ahead to step 9:
200 divided by 70 is 2 with a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 5718.942
If we take 140 away from 200, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 10:
600 divided by 70 is 8 with a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 5718.9428
Subtracting 560 from 600 leaves us with 40.
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 11:
70 goes into 400 5 times with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 5718.94285
If we subtract 350 from 400, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 12:
500 divided by 70 is 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 5718.942857
If we subtract 490 from 500, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 13:
If we divide 100 by 70, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 5718.9428571
If we take 70 away from 100, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 14:
300 divided by 70 is 4 with a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 5718.94285714
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 5718.94285714 with a remaining 2e-08.