327326 ÷ 61 
Our goal is to divide 327326 by 61.

Let's proceed to step 1:
If we divide 3 by 61, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 61

Advancing to step 2:
If we divide 32 by 61, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 61

Step 3:
When dividing 327 by 61, we get 5 with a remainder of 22.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 305 from 327 and we're left with 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 61

Advancing to step 4:
223 divided by 61 is 3 with a remainder of 40.
The next digit of our result is 3. 
Result so far: 53.0
Subtracting 183 from 223 leaves us with 40.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 61

On to step 5:
61 goes into 402 6 times with a remainder of 36.
The next digit of our result is 6. 
Result so far: 536.0
The remainder is 36 after subtracting 366 from 402.
Fetch the next digit (6) from the dividend, attach it to 36 and continue: 366 / 61

On to step 6:
366 divided by 61 is 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 5366.0
The remainder is 0 after subtracting 366 from 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
61 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5366.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
61 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 5366.0
Subtract 0 from 0 to get 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 quotient of the division is 5366.0, and the remainder is 0.0.