96230454 ÷ 326 
We're looking to find how many times 326 goes into 96230454.

Step 1:
The number 326 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 326

Going ahead to step 2:
96 divided by 326 is 0 with a remainder of 96.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 96, we get 96.
Bring next digit (2) of the dividend behind the 96 and repeat the process: 962 / 326

Let's proceed to step 3:
When dividing 962 by 326, we get 2 with a remainder of 310.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 652 from 962 and we're left with 310.
Fetch the next digit (3) from the dividend, attach it to 310 and continue: 3103 / 326

Moving on to step 4:
326 goes into 3103 9 times with a remainder of 169.
The next digit of our result is 9. 
Result so far: 29.0
If we subtract 2934 from 3103, we get 169.
Bring next digit (0) of the dividend behind the 169 and repeat the process: 1690 / 326

Step 5:
1690 divided by 326 is 5 with a remainder of 60.
The next digit of our result is 5. 
Result so far: 295.0
Subtracting 1630 from 1690 leaves us with 60.
Grab the next digit (4) from the dividend, add it to 60, then carry on: 604 / 326

Going ahead to step 6:
When dividing 604 by 326, we get 1 with a remainder of 278.
Record the quotient 1 as the next digit in the result. 
Result so far: 2951.0
If we subtract 326 from 604, we get 278.
Grab the next digit (5) from the dividend, add it to 278, then carry on: 2785 / 326

Moving on to step 7:
The number 326 fits into 2785 8 times, leaving a remainder of 177.
Record the quotient 8 as the next digit in the result. 
Result so far: 29518.0
The remainder is 177 after subtracting 2608 from 2785.
Take the next digit (4) from the dividend and append it to 177, then repeat: 1774 / 326

Moving on to step 8:
326 goes into 1774 5 times with a remainder of 144.
Write down 5 as next digit of the result. 
Result so far: 295185.0
Deduct 1630 from 1774 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Moving on to step 9:
326 can be fit into 1440 4 times, resulting in a remainder of 136.
The next digit of our result is 4. 
Result so far: 295185.4
If we take 1304 away from 1440, we end up with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Moving on to step 10:
326 can be fit into 1360 4 times, resulting in a remainder of 56.
Use 4 as the next digit of our solution. 
Result so far: 295185.44
If we take 1304 away from 1360, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 295185.44 with a remaining 0.056.