321926 ÷ 12 
Our goal is to divide 321926 by 12.

Step 1:
When dividing 3 by 12, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 12

Let's proceed to step 2:
12 can be fit into 32 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 24 away from 32, we end up with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 12

Going ahead to step 3:
When dividing 81 by 12, we get 6 with a remainder of 9.
The next digit of our result is 6. 
Result so far: 26.0
Subtracting 72 from 81 leaves us with 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 12

Advancing to step 4:
If we divide 99 by 12, we get 8 and a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 268.0
Deduct 96 from 99 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 12

Going ahead to step 5:
The number 12 fits into 32 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2682.0
If we subtract 24 from 32, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 12

Moving on to step 6:
The number 12 fits into 86 7 times, leaving a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 26827.0
If we take 84 away from 86, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
When dividing 20 by 12, we get 1 with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 26827.1
Subtract 12 from 20 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
12 can be fit into 80 6 times, resulting in a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 26827.16
Deduct 72 from 80 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
80 divided by 12 is 6 with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 26827.166
If we subtract 72 from 80, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 26827.166 with a remainder of 0.0008.