We're dividing 45326827 by 130 
We want to figure out the number of times 45326827 can be divided by 130.

Moving on to step 1:
When dividing 4 by 130, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 130

Advancing to step 2:
130 can be fit into 45 0 times, resulting in a remainder of 45.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 45, we end up with 45.
Take the next digit (3) from the dividend and append it to 45, then repeat: 453 / 130

Let's proceed to step 3:
If we divide 453 by 130, we get 3 and a remainder of 63.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 63 after subtracting 390 from 453.
Bring next digit (2) of the dividend behind the 63 and repeat the process: 632 / 130

Going ahead to step 4:
632 divided by 130 is 4 with a remainder of 112.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
If we subtract 520 from 632, we get 112.
Append the next digit (6) from the dividend to 112 and continue with: 1126 / 130

Let's proceed to step 5:
1126 divided by 130 is 8 with a remainder of 86.
The number 8 becomes the next digit in our result. 
Result so far: 348.0
Subtracting 1040 from 1126 leaves us with 86.
Fetch the next digit (8) from the dividend, attach it to 86 and continue: 868 / 130

Step 6:
When dividing 868 by 130, we get 6 with a remainder of 88.
The next digit of our result is 6. 
Result so far: 3486.0
Subtract 780 from 868 to get 88.
Include the next digit (2) from the dividend after 88, then repeat: 882 / 130

Let's proceed to step 7:
130 goes into 882 6 times with a remainder of 102.
Put 6 as the next digit of the answer. 
Result so far: 34866.0
If we subtract 780 from 882, we get 102.
Grab the next digit (7) from the dividend, add it to 102, then carry on: 1027 / 130

Advancing to step 8:
When dividing 1027 by 130, we get 7 with a remainder of 117.
The number 7 becomes the next digit in our result. 
Result so far: 348667.0
Subtract 910 from 1027 to get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Let's proceed to step 9:
The number 130 fits into 1170 9 times, leaving a remainder of 0.
The next digit of our result is 9. 
Result so far: 348667.9
The remainder is 0 after subtracting 1170 from 1170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
130 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 348667.9
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
The number 130 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 348667.9
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 348667.9 with a remainder of 0.0.