328140 ÷ 26 
Our goal is to divide 328140 by 26.

Step 1:
When dividing 3 by 26, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 26

Going ahead to step 2:
26 goes into 32 1 times with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 26 from 32 leaves us with 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 26

Going ahead to step 3:
The number 26 fits into 68 2 times, leaving a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 16 after subtracting 52 from 68.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 26

Advancing to step 4:
161 divided by 26 is 6 with a remainder of 5.
The number 6 becomes the next digit in our result. 
Result so far: 126.0
The remainder is 5 after subtracting 156 from 161.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 26

Step 5:
The number 26 fits into 54 2 times, leaving a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 1262.0
Subtracting 52 from 54 leaves us with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 26

On to step 6:
20 divided by 26 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 12620.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
26 goes into 200 7 times with a remainder of 18.
The next digit of our result is 7. 
Result so far: 12620.7
If we take 182 away from 200, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
If we divide 180 by 26, we get 6 and a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 12620.76
The remainder is 24 after subtracting 156 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
26 goes into 240 9 times with a remainder of 6.
Use 9 as the next digit of our solution. 
Result so far: 12620.769
If we subtract 234 from 240, 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.

Advancing to step 10:
When dividing 60 by 26, we get 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 12620.7692
Subtracting 52 from 60 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 11:
80 divided by 26 is 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 12620.76923
If we subtract 78 from 80, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 12:
The number 26 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 12620.76923
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
200 divided by 26 is 7 with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 12620.7692307
Subtracting 182 from 200 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 14:
If we divide 180 by 26, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 12620.76923076
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 12620.76923076 with a balance of 2.4e-08.