We divide 32306823 by 261
We want to figure out the number of times 32306823 can be divided by 261.

On to step 1:
3 divided by 261 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
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 / 261

On to step 2:
32 divided by 261 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (3) from the dividend to 32 and continue with: 323 / 261

Advancing to step 3:
261 can be fit into 323 1 times, resulting in a remainder of 62.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 261 from 323 and we're left with 62.
Grab the next digit (0) from the dividend, add it to 62, then carry on: 620 / 261

Going ahead to step 4:
When dividing 620 by 261, we get 2 with a remainder of 98.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 522 from 620 to get 98.
Take the next digit (6) from the dividend and append it to 98, then repeat: 986 / 261

Moving on to step 5:
When dividing 986 by 261, we get 3 with a remainder of 203.
Put 3 as the next digit of the answer. 
Result so far: 123.0
Subtracting 783 from 986 leaves us with 203.
Include the next digit (8) from the dividend after 203, then repeat: 2038 / 261

Advancing to step 6:
261 can be fit into 2038 7 times, resulting in a remainder of 211.
Use 7 as the next digit of our solution. 
Result so far: 1237.0
Deduct 1827 from 2038 and we're left with 211.
Append the next digit (2) from the dividend to 211 and continue with: 2112 / 261

Advancing to step 7:
2112 divided by 261 is 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 12378.0
If we subtract 2088 from 2112, we get 24.
Fetch the next digit (3) from the dividend, attach it to 24 and continue: 243 / 261

Advancing to step 8:
If we divide 243 by 261, we get 0 and a remainder of 243.
Write down 0 as next digit of the result. 
Result so far: 123780.0
If we subtract 0 from 243, we get 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

On to step 9:
The number 261 fits into 2430 9 times, leaving a remainder of 81.
Use 9 as the next digit of our solution. 
Result so far: 123780.9
If we take 2349 away from 2430, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Step 10:
261 goes into 810 3 times with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 123780.93
If we subtract 783 from 810, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 11:
261 can be fit into 270 1 times, resulting in a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 123780.931
Subtract 261 from 270 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 12:
When dividing 90 by 261, we get 0 with a remainder of 90.
The number 0 becomes the next digit in our result. 
Result so far: 123780.931
Subtracting 0 from 90 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 13:
261 goes into 900 3 times with a remainder of 117.
Use 3 as the next digit of our solution. 
Result so far: 123780.93103
Subtract 783 from 900 to get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

On to step 14:
261 goes into 1170 4 times with a remainder of 126.
Write down 4 as next digit of the result. 
Result so far: 123780.931034
Subtract 1044 from 1170 to get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

On to step 15:
If we divide 1260 by 261, we get 4 and a remainder of 216.
Use 4 as the next digit of our solution. 
Result so far: 123780.9310344
Deduct 1044 from 1260 and we're left with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

After the division, we end up with 123780.9310344 and a remainder of 2.16e-06.