We look at the division of 17139734 by 326 
We want to divide 17139734 by 326.

Step 1:
When dividing 1 by 326, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 326

On to step 2:
If we divide 17 by 326, we get 0 and a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 17 after subtracting 0 from 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 326

Advancing to step 3:
171 divided by 326 is 0 with a remainder of 171.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 171, we end up with 171.
Append the next digit (3) from the dividend to 171 and continue with: 1713 / 326

Step 4:
326 goes into 1713 5 times with a remainder of 83.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 1630 away from 1713, we end up with 83.
Append the next digit (9) from the dividend to 83 and continue with: 839 / 326

On to step 5:
The number 326 fits into 839 2 times, leaving a remainder of 187.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
The remainder is 187 after subtracting 652 from 839.
Grab the next digit (7) from the dividend, add it to 187, then carry on: 1877 / 326

Moving on to step 6:
326 goes into 1877 5 times with a remainder of 247.
Use 5 as the next digit of our solution. 
Result so far: 525.0
Deduct 1630 from 1877 and we're left with 247.
Append the next digit (3) from the dividend to 247 and continue with: 2473 / 326

On to step 7:
2473 divided by 326 is 7 with a remainder of 191.
Record the quotient 7 as the next digit in the result. 
Result so far: 5257.0
If we take 2282 away from 2473, we end up with 191.
Fetch the next digit (4) from the dividend, attach it to 191 and continue: 1914 / 326

Let's proceed to step 8:
326 goes into 1914 5 times with a remainder of 284.
The next digit of our result is 5. 
Result so far: 52575.0
If we take 1630 away from 1914, we end up with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Going ahead to step 9:
If we divide 2840 by 326, we get 8 and a remainder of 232.
Put 8 as the next digit of the answer. 
Result so far: 52575.8
Subtract 2608 from 2840 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Step 10:
2320 divided by 326 is 7 with a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 52575.87
If we subtract 2282 from 2320, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 11:
326 goes into 380 1 times with a remainder of 54.
The number 1 becomes the next digit in our result. 
Result so far: 52575.871
Subtract 326 from 380 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 12:
540 divided by 326 is 1 with a remainder of 214.
Write down 1 as next digit of the result. 
Result so far: 52575.8711
If we take 326 away from 540, we end up with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

After the division, we end up with 52575.8711 and a remainder of 0.00214.