We're dividing 326475 by 38 
We want to figure out the number of times 326475 can be divided by 38.

Going ahead to step 1:
When dividing 3 by 38, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 38

Going ahead to step 2:
The number 38 fits into 32 0 times, leaving a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 38

Going ahead to step 3:
38 can be fit into 326 8 times, resulting in a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 304 from 326 and we're left with 22.
Include the next digit (4) from the dividend after 22, then repeat: 224 / 38

Step 4:
38 goes into 224 5 times with a remainder of 34.
Record the quotient 5 as the next digit in the result. 
Result so far: 85.0
The remainder is 34 after subtracting 190 from 224.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 38

Advancing to step 5:
38 can be fit into 347 9 times, resulting in a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 859.0
If we take 342 away from 347, we end up with 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 38

Let's proceed to step 6:
The number 38 fits into 55 1 times, leaving a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 8591.0
If we take 38 away from 55, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
170 divided by 38 is 4 with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 8591.4
If we subtract 152 from 170, we get 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 8:
180 divided by 38 is 4 with a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 8591.44
Subtract 152 from 180 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 8591.44 and a remainder of 0.028.