We're dividing 326973 by 73 
We want to figure out the number of times 326973 can be divided by 73.

Advancing to step 1:
When dividing 3 by 73, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 73

Let's proceed to step 2:
73 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of 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 / 73

Advancing to step 3:
73 can be fit into 326 4 times, resulting in a remainder of 34.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 292 from 326, we get 34.
Fetch the next digit (9) from the dividend, attach it to 34 and continue: 349 / 73

Step 4:
349 divided by 73 is 4 with a remainder of 57.
Write down 4 as next digit of the result. 
Result so far: 44.0
If we take 292 away from 349, we end up with 57.
Append the next digit (7) from the dividend to 57 and continue with: 577 / 73

On to step 5:
73 goes into 577 7 times with a remainder of 66.
Record the quotient 7 as the next digit in the result. 
Result so far: 447.0
If we subtract 511 from 577, we get 66.
Include the next digit (3) from the dividend after 66, then repeat: 663 / 73

Step 6:
If we divide 663 by 73, we get 9 and a remainder of 6.
Use 9 as the next digit of our solution. 
Result so far: 4479.0
Subtracting 657 from 663 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
73 goes into 60 0 times with a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 4479.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 8:
When dividing 600 by 73, we get 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 4479.08
The remainder is 16 after subtracting 584 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
73 goes into 160 2 times with a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 4479.082
Deduct 146 from 160 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 10:
73 can be fit into 140 1 times, resulting in a remainder of 67.
Put 1 as the next digit of the answer. 
Result so far: 4479.0821
If we take 73 away from 140, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 11:
73 can be fit into 670 9 times, resulting in a remainder of 13.
Write down 9 as next digit of the result. 
Result so far: 4479.08219
Subtracting 657 from 670 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 12:
73 can be fit into 130 1 times, resulting in a remainder of 57.
The next digit of our result is 1. 
Result so far: 4479.082191
Subtracting 73 from 130 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 13:
73 can be fit into 570 7 times, resulting in a remainder of 59.
Write down 7 as next digit of the result. 
Result so far: 4479.0821917
Subtracting 511 from 570 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 14:
The number 73 fits into 590 8 times, leaving a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 4479.08219178
If we subtract 584 from 590, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 4479.08219178 and a remainder of 6e-09.