Let's divide 326706 by 38
We're looking to find how many times 38 goes into 326706.

Moving on to step 1:
3 divided by 38 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 38

On to step 2:
When dividing 32 by 38, we get 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 38

Moving on to step 3:
When dividing 326 by 38, we get 8 with a remainder of 22.
The next digit of our result is 8. 
Result so far: 8.0
If we take 304 away from 326, we end up with 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 38

On to step 4:
38 goes into 227 5 times with a remainder of 37.
Record the quotient 5 as the next digit in the result. 
Result so far: 85.0
Subtracting 190 from 227 leaves us with 37.
Bring next digit (0) of the dividend behind the 37 and repeat the process: 370 / 38

Advancing to step 5:
The number 38 fits into 370 9 times, leaving a remainder of 28.
Use 9 as the next digit of our solution. 
Result so far: 859.0
Subtracting 342 from 370 leaves us with 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 38

Moving on to step 6:
When dividing 286 by 38, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 8597.0
Subtracting 266 from 286 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.

On to step 7:
200 divided by 38 is 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 8597.5
If we subtract 190 from 200, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
38 can be fit into 100 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 8597.52
Subtracting 76 from 100 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
When dividing 240 by 38, we get 6 with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 8597.526
If we subtract 228 from 240, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
120 divided by 38 is 3 with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 8597.5263
Subtract 114 from 120 to 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.

Going ahead to step 11:
60 divided by 38 is 1 with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 8597.52631
If we subtract 38 from 60, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 12:
38 can be fit into 220 5 times, resulting in a remainder of 30.
The next digit of our result is 5. 
Result so far: 8597.526315
The remainder is 30 after subtracting 190 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 13:
If we divide 300 by 38, we get 7 and a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 8597.5263157
Subtracting 266 from 300 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 14:
38 goes into 340 8 times with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 8597.52631578
Deduct 304 from 340 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Our division results in 8597.52631578 with a remaining 3.6e-08.