326490 ÷ 88 
We want to divide 326490 by 88.

Advancing to step 1:
3 divided by 88 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 88

Moving on to step 2:
If we divide 32 by 88, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 88

On to step 3:
326 divided by 88 is 3 with a remainder of 62.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 264 away from 326, we end up with 62.
Take the next digit (4) from the dividend and append it to 62, then repeat: 624 / 88

Going ahead to step 4:
When dividing 624 by 88, we get 7 with a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
The remainder is 8 after subtracting 616 from 624.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 88

Step 5:
If we divide 89 by 88, we get 1 and a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 371.0
Subtract 88 from 89 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 88

Moving on to step 6:
10 divided by 88 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 3710.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
88 can be fit into 100 1 times, resulting in a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 3710.1
Deduct 88 from 100 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
88 can be fit into 120 1 times, resulting in a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 3710.11
The remainder is 32 after subtracting 88 from 120.
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 3710.11 with a remaining 0.032.