We're dividing 82746623 by 324 
We want to divide 82746623 by 324.

Advancing to step 1:
The number 324 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 324

Advancing to step 2:
324 goes into 82 0 times with a remainder of 82.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 82 leaves us with 82.
Bring next digit (7) of the dividend behind the 82 and repeat the process: 827 / 324

Step 3:
324 goes into 827 2 times with a remainder of 179.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 648 from 827 leaves us with 179.
Bring next digit (4) of the dividend behind the 179 and repeat the process: 1794 / 324

On to step 4:
The number 324 fits into 1794 5 times, leaving a remainder of 174.
Write down 5 as next digit of the result. 
Result so far: 25.0
Subtracting 1620 from 1794 leaves us with 174.
Include the next digit (6) from the dividend after 174, then repeat: 1746 / 324

Step 5:
When dividing 1746 by 324, we get 5 with a remainder of 126.
The next digit of our result is 5. 
Result so far: 255.0
If we take 1620 away from 1746, we end up with 126.
Fetch the next digit (6) from the dividend, attach it to 126 and continue: 1266 / 324

Step 6:
1266 divided by 324 is 3 with a remainder of 294.
Use 3 as the next digit of our solution. 
Result so far: 2553.0
Subtract 972 from 1266 to get 294.
Include the next digit (2) from the dividend after 294, then repeat: 2942 / 324

Step 7:
324 goes into 2942 9 times with a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 25539.0
The remainder is 26 after subtracting 2916 from 2942.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 324

Moving on to step 8:
324 can be fit into 263 0 times, resulting in a remainder of 263.
Record the quotient 0 as the next digit in the result. 
Result so far: 255390.0
If we subtract 0 from 263, we get 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Advancing to step 9:
324 goes into 2630 8 times with a remainder of 38.
Record the quotient 8 as the next digit in the result. 
Result so far: 255390.8
If we subtract 2592 from 2630, 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.

Let's proceed to step 10:
324 can be fit into 380 1 times, resulting in a remainder of 56.
Record the quotient 1 as the next digit in the result. 
Result so far: 255390.81
If we take 324 away from 380, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 11:
324 goes into 560 1 times with a remainder of 236.
The number 1 becomes the next digit in our result. 
Result so far: 255390.811
Subtracting 324 from 560 leaves us with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

The final result is 255390.811 with a remainder of 0.0236.