We're dividing 80516240 by 326 
We're looking to find how many times 326 goes into 80516240.

On to step 1:
The number 326 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (0) of the dividend behind the 8 and repeat the process: 80 / 326

Let's proceed to step 2:
The number 326 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 80, we get 80.
Include the next digit (5) from the dividend after 80, then repeat: 805 / 326

Going ahead to step 3:
326 goes into 805 2 times with a remainder of 153.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 652 from 805 leaves us with 153.
Append the next digit (1) from the dividend to 153 and continue with: 1531 / 326

On to step 4:
1531 divided by 326 is 4 with a remainder of 227.
Write down 4 as next digit of the result. 
Result so far: 24.0
The remainder is 227 after subtracting 1304 from 1531.
Fetch the next digit (6) from the dividend, attach it to 227 and continue: 2276 / 326

On to step 5:
The number 326 fits into 2276 6 times, leaving a remainder of 320.
Write down 6 as next digit of the result. 
Result so far: 246.0
If we subtract 1956 from 2276, we get 320.
Grab the next digit (2) from the dividend, add it to 320, then carry on: 3202 / 326

Moving on to step 6:
3202 divided by 326 is 9 with a remainder of 268.
Write down 9 as next digit of the result. 
Result so far: 2469.0
Subtract 2934 from 3202 to get 268.
Append the next digit (4) from the dividend to 268 and continue with: 2684 / 326

Step 7:
When dividing 2684 by 326, we get 8 with a remainder of 76.
Write down 8 as next digit of the result. 
Result so far: 24698.0
Deduct 2608 from 2684 and we're left with 76.
Fetch the next digit (0) from the dividend, attach it to 76 and continue: 760 / 326

On to step 8:
326 goes into 760 2 times with a remainder of 108.
The number 2 becomes the next digit in our result. 
Result so far: 246982.0
If we take 652 away from 760, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 9:
326 can be fit into 1080 3 times, resulting in a remainder of 102.
The number 3 becomes the next digit in our result. 
Result so far: 246982.3
Subtract 978 from 1080 to get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Going ahead to step 10:
1020 divided by 326 is 3 with a remainder of 42.
Record the quotient 3 as the next digit in the result. 
Result so far: 246982.33
The remainder is 42 after subtracting 978 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final outcome is 246982.33, with a leftover of 0.042.