70121476 ÷ 326 
We want to figure out the number of times 70121476 can be divided by 326.

Going ahead to step 1:
326 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 326

Going ahead to step 2:
326 goes into 70 0 times with a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 70, we end up with 70.
Fetch the next digit (1) from the dividend, attach it to 70 and continue: 701 / 326

Advancing to step 3:
701 divided by 326 is 2 with a remainder of 49.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 652 away from 701, we end up with 49.
Append the next digit (2) from the dividend to 49 and continue with: 492 / 326

On to step 4:
492 divided by 326 is 1 with a remainder of 166.
Put 1 as the next digit of the answer. 
Result so far: 21.0
If we take 326 away from 492, we end up with 166.
Bring next digit (1) of the dividend behind the 166 and repeat the process: 1661 / 326

Going ahead to step 5:
The number 326 fits into 1661 5 times, leaving a remainder of 31.
Put 5 as the next digit of the answer. 
Result so far: 215.0
If we subtract 1630 from 1661, we get 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 326

Step 6:
If we divide 314 by 326, we get 0 and a remainder of 314.
Record the quotient 0 as the next digit in the result. 
Result so far: 2150.0
Subtracting 0 from 314 leaves us with 314.
Bring next digit (7) of the dividend behind the 314 and repeat the process: 3147 / 326

On to step 7:
3147 divided by 326 is 9 with a remainder of 213.
Write down 9 as next digit of the result. 
Result so far: 21509.0
Subtract 2934 from 3147 to get 213.
Include the next digit (6) from the dividend after 213, then repeat: 2136 / 326

Moving on to step 8:
2136 divided by 326 is 6 with a remainder of 180.
Write down 6 as next digit of the result. 
Result so far: 215096.0
If we take 1956 away from 2136, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 9:
If we divide 1800 by 326, we get 5 and a remainder of 170.
Write down 5 as next digit of the result. 
Result so far: 215096.5
The remainder is 170 after subtracting 1630 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Advancing to step 10:
The number 326 fits into 1700 5 times, leaving a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 215096.55
If we subtract 1630 from 1700, we 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.

Our division results in 215096.55 with a remaining 0.07.