We're dividing 61204032 by 326 
We're looking to find how many times 326 goes into 61204032.

On to step 1:
326 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 326

Step 2:
The number 326 fits into 61 0 times, leaving a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Fetch the next digit (2) from the dividend, attach it to 61 and continue: 612 / 326

Moving on to step 3:
If we divide 612 by 326, we get 1 and a remainder of 286.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 326 from 612 to get 286.
Append the next digit (0) from the dividend to 286 and continue with: 2860 / 326

Step 4:
326 can be fit into 2860 8 times, resulting in a remainder of 252.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we subtract 2608 from 2860, we get 252.
Bring next digit (4) of the dividend behind the 252 and repeat the process: 2524 / 326

Going ahead to step 5:
When dividing 2524 by 326, we get 7 with a remainder of 242.
Write down 7 as next digit of the result. 
Result so far: 187.0
If we take 2282 away from 2524, we end up with 242.
Include the next digit (0) from the dividend after 242, then repeat: 2420 / 326

Let's proceed to step 6:
326 can be fit into 2420 7 times, resulting in a remainder of 138.
The number 7 becomes the next digit in our result. 
Result so far: 1877.0
Deduct 2282 from 2420 and we're left with 138.
Take the next digit (3) from the dividend and append it to 138, then repeat: 1383 / 326

Step 7:
326 can be fit into 1383 4 times, resulting in a remainder of 79.
Use 4 as the next digit of our solution. 
Result so far: 18774.0
If we take 1304 away from 1383, we end up with 79.
Grab the next digit (2) from the dividend, add it to 79, then carry on: 792 / 326

Moving on to step 8:
792 divided by 326 is 2 with a remainder of 140.
Record the quotient 2 as the next digit in the result. 
Result so far: 187742.0
The remainder is 140 after subtracting 652 from 792.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 9:
1400 divided by 326 is 4 with a remainder of 96.
Record the quotient 4 as the next digit in the result. 
Result so far: 187742.4
If we take 1304 away from 1400, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Going ahead to step 10:
326 can be fit into 960 2 times, resulting in a remainder of 308.
Put 2 as the next digit of the answer. 
Result so far: 187742.42
The remainder is 308 after subtracting 652 from 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

On to step 11:
3080 divided by 326 is 9 with a remainder of 146.
Use 9 as the next digit of our solution. 
Result so far: 187742.429
Subtracting 2934 from 3080 leaves us with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Let's proceed to step 12:
1460 divided by 326 is 4 with a remainder of 156.
Write down 4 as next digit of the result. 
Result so far: 187742.4294
Deduct 1304 from 1460 and we're left with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 13:
326 goes into 1560 4 times with a remainder of 256.
Put 4 as the next digit of the answer. 
Result so far: 187742.42944
If we take 1304 away from 1560, we end up with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Our division results in 187742.42944 with a remaining 0.000256.