326188 ÷ 86 
Our goal is to divide 326188 by 86.

Step 1:
86 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 86

Going ahead to step 2:
86 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 86

Step 3:
86 can be fit into 326 3 times, resulting in a remainder of 68.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 258 away from 326, we end up with 68.
Take the next digit (1) from the dividend and append it to 68, then repeat: 681 / 86

Advancing to step 4:
If we divide 681 by 86, we get 7 and a remainder of 79.
Put 7 as the next digit of the answer. 
Result so far: 37.0
Subtracting 602 from 681 leaves us with 79.
Take the next digit (8) from the dividend and append it to 79, then repeat: 798 / 86

On to step 5:
If we divide 798 by 86, we get 9 and a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 379.0
If we subtract 774 from 798, we get 24.
Bring next digit (8) of the dividend behind the 24 and repeat the process: 248 / 86

Going ahead to step 6:
The number 86 fits into 248 2 times, leaving a remainder of 76.
The number 2 becomes the next digit in our result. 
Result so far: 3792.0
Deduct 172 from 248 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.

Advancing to step 7:
The number 86 fits into 760 8 times, leaving a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 3792.8
Subtract 688 from 760 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 8:
86 goes into 720 8 times with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 3792.88
The remainder is 32 after subtracting 688 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 3792.88 with a remaining 0.032.