Let's divide 326646 by 44
We're looking to find how many times 44 goes into 326646.

Step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 44

Moving on to step 2:
If we divide 32 by 44, we get 0 and a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 44

Moving on to step 3:
44 can be fit into 326 7 times, resulting in a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 308 away from 326, we end up with 18.
Append the next digit (6) from the dividend to 18 and continue with: 186 / 44

On to step 4:
The number 44 fits into 186 4 times, leaving a remainder of 10.
The next digit of our result is 4. 
Result so far: 74.0
Deduct 176 from 186 and we're left with 10.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 44

Let's proceed to step 5:
When dividing 104 by 44, we get 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 742.0
If we subtract 88 from 104, we get 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 44

Advancing to step 6:
If we divide 166 by 44, we get 3 and a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 7423.0
If we take 132 away from 166, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
If we divide 340 by 44, we get 7 and a remainder of 32.
The next digit of our result is 7. 
Result so far: 7423.7
The remainder is 32 after subtracting 308 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 8:
44 can be fit into 320 7 times, resulting in a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 7423.77
Deduct 308 from 320 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 7423.77 with a balance of 0.012.