We're dividing 81272455 by 326 
We're looking to find how many times 326 goes into 81272455.

Going ahead to step 1:
326 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 326

On to step 2:
The number 326 fits into 81 0 times, leaving a remainder of 81.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Bring next digit (2) of the dividend behind the 81 and repeat the process: 812 / 326

Let's proceed to step 3:
812 divided by 326 is 2 with a remainder of 160.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 652 from 812 leaves us with 160.
Grab the next digit (7) from the dividend, add it to 160, then carry on: 1607 / 326

Going ahead to step 4:
326 goes into 1607 4 times with a remainder of 303.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtracting 1304 from 1607 leaves us with 303.
Append the next digit (2) from the dividend to 303 and continue with: 3032 / 326

Step 5:
The number 326 fits into 3032 9 times, leaving a remainder of 98.
The number 9 becomes the next digit in our result. 
Result so far: 249.0
The remainder is 98 after subtracting 2934 from 3032.
Fetch the next digit (4) from the dividend, attach it to 98 and continue: 984 / 326

Moving on to step 6:
The number 326 fits into 984 3 times, leaving a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 2493.0
The remainder is 6 after subtracting 978 from 984.
Fetch the next digit (5) from the dividend, attach it to 6 and continue: 65 / 326

Going ahead to step 7:
326 can be fit into 65 0 times, resulting in a remainder of 65.
The number 0 becomes the next digit in our result. 
Result so far: 24930.0
The remainder is 65 after subtracting 0 from 65.
Include the next digit (5) from the dividend after 65, then repeat: 655 / 326

Moving on to step 8:
655 divided by 326 is 2 with a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 249302.0
The remainder is 3 after subtracting 652 from 655.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 9:
326 goes into 30 0 times with a remainder of 30.
The next digit of our result is 0. 
Result so far: 249302.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
If we divide 300 by 326, we get 0 and a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 249302.0
If we take 0 away from 300, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

After the division, we end up with 249302.0 and a remainder of 0.3.