We're dividing 326548 by 93 
We want to figure out the number of times 326548 can be divided by 93.

Going ahead to step 1:
When dividing 3 by 93, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 93

On to step 2:
The number 93 fits into 32 0 times, leaving a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 93

Step 3:
The number 93 fits into 326 3 times, leaving a remainder of 47.
The next digit of our result is 3. 
Result so far: 3.0
If we take 279 away from 326, we end up with 47.
Fetch the next digit (5) from the dividend, attach it to 47 and continue: 475 / 93

Step 4:
The number 93 fits into 475 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 35.0
Subtract 465 from 475 to get 10.
Grab the next digit (4) from the dividend, add it to 10, then carry on: 104 / 93

Step 5:
93 can be fit into 104 1 times, resulting in a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 351.0
Subtracting 93 from 104 leaves us with 11.
Include the next digit (8) from the dividend after 11, then repeat: 118 / 93

On to step 6:
93 goes into 118 1 times with a remainder of 25.
The next digit of our result is 1. 
Result so far: 3511.0
If we subtract 93 from 118, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
93 goes into 250 2 times with a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 3511.2
Deduct 186 from 250 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.

Let's proceed to step 8:
If we divide 640 by 93, we get 6 and a remainder of 82.
Put 6 as the next digit of the answer. 
Result so far: 3511.26
Deduct 558 from 640 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 9:
The number 93 fits into 820 8 times, leaving a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 3511.268
Deduct 744 from 820 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 10:
The number 93 fits into 760 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 3511.2688
If we take 744 away from 760, 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.

The final result is 3511.2688 with a remainder of 0.00016.