We look at the division of 321942 by 12 
We want to figure out the number of times 321942 can be divided by 12.

Step 1:
12 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 12

Let's proceed to step 2:
The number 12 fits into 32 2 times, leaving a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 24 from 32, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 12

Let's proceed to step 3:
12 goes into 81 6 times with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 26.0
If we take 72 away from 81, we end up with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 12

Step 4:
99 divided by 12 is 8 with a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 268.0
The remainder is 3 after subtracting 96 from 99.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 12

Going ahead to step 5:
The number 12 fits into 34 2 times, leaving a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 2682.0
Subtract 24 from 34 to get 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 12

Let's proceed to step 6:
102 divided by 12 is 8 with a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 26828.0
If we take 96 away from 102, we end up 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.

Step 7:
When dividing 60 by 12, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 26828.5
Subtracting 60 from 60 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
When dividing 0 by 12, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 26828.5
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
12 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 26828.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 26828.5 with a remainder of 0.0.