We're dividing 48864867 by 326 
We want to figure out the number of times 48864867 can be divided by 326.

Moving on to step 1:
326 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (8) from the dividend to 4 and continue with: 48 / 326

Going ahead to step 2:
326 can be fit into 48 0 times, resulting in a remainder of 48.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 48 after subtracting 0 from 48.
Fetch the next digit (8) from the dividend, attach it to 48 and continue: 488 / 326

Step 3:
326 can be fit into 488 1 times, resulting in a remainder of 162.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 326 from 488 and we're left with 162.
Include the next digit (6) from the dividend after 162, then repeat: 1626 / 326

Let's proceed to step 4:
326 can be fit into 1626 4 times, resulting in a remainder of 322.
Use 4 as the next digit of our solution. 
Result so far: 14.0
If we subtract 1304 from 1626, we get 322.
Append the next digit (4) from the dividend to 322 and continue with: 3224 / 326

Advancing to step 5:
326 can be fit into 3224 9 times, resulting in a remainder of 290.
Use 9 as the next digit of our solution. 
Result so far: 149.0
Deduct 2934 from 3224 and we're left with 290.
Append the next digit (8) from the dividend to 290 and continue with: 2908 / 326

Moving on to step 6:
2908 divided by 326 is 8 with a remainder of 300.
Write down 8 as next digit of the result. 
Result so far: 1498.0
The remainder is 300 after subtracting 2608 from 2908.
Append the next digit (6) from the dividend to 300 and continue with: 3006 / 326

Step 7:
If we divide 3006 by 326, we get 9 and a remainder of 72.
The next digit of our result is 9. 
Result so far: 14989.0
Subtract 2934 from 3006 to get 72.
Take the next digit (7) from the dividend and append it to 72, then repeat: 727 / 326

Let's proceed to step 8:
727 divided by 326 is 2 with a remainder of 75.
The number 2 becomes the next digit in our result. 
Result so far: 149892.0
If we take 652 away from 727, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 9:
The number 326 fits into 750 2 times, leaving a remainder of 98.
Write down 2 as next digit of the result. 
Result so far: 149892.2
If we take 652 away from 750, we end up with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Let's proceed to step 10:
326 can be fit into 980 3 times, resulting in a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 149892.23
Deduct 978 from 980 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 11:
When dividing 20 by 326, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 149892.23
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
When dividing 200 by 326, we get 0 with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 149892.23
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

After the division, we end up with 149892.23 and a remainder of 0.002.