We look at the division of 9906517 by 326 
Our goal is to divide 9906517 by 326.

Moving on to step 1:
The number 326 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 326

Let's proceed to step 2:
326 goes into 99 0 times with a remainder of 99.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 99 to get 99.
Fetch the next digit (0) from the dividend, attach it to 99 and continue: 990 / 326

Let's proceed to step 3:
If we divide 990 by 326, we get 3 and a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 978 from 990, we get 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 326

On to step 4:
326 can be fit into 126 0 times, resulting in a remainder of 126.
The next digit of our result is 0. 
Result so far: 30.0
If we subtract 0 from 126, we get 126.
Grab the next digit (5) from the dividend, add it to 126, then carry on: 1265 / 326

Let's proceed to step 5:
When dividing 1265 by 326, we get 3 with a remainder of 287.
Record the quotient 3 as the next digit in the result. 
Result so far: 303.0
Subtract 978 from 1265 to get 287.
Fetch the next digit (1) from the dividend, attach it to 287 and continue: 2871 / 326

On to step 6:
If we divide 2871 by 326, we get 8 and a remainder of 263.
Use 8 as the next digit of our solution. 
Result so far: 3038.0
If we take 2608 away from 2871, we end up with 263.
Grab the next digit (7) from the dividend, add it to 263, then carry on: 2637 / 326

Step 7:
326 goes into 2637 8 times with a remainder of 29.
Put 8 as the next digit of the answer. 
Result so far: 30388.0
If we take 2608 away from 2637, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 8:
326 can be fit into 290 0 times, resulting in a remainder of 290.
Record the quotient 0 as the next digit in the result. 
Result so far: 30388.0
Subtracting 0 from 290 leaves us with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Advancing to step 9:
2900 divided by 326 is 8 with a remainder of 292.
Record the quotient 8 as the next digit in the result. 
Result so far: 30388.08
Deduct 2608 from 2900 and we're left with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Step 10:
2920 divided by 326 is 8 with a remainder of 312.
Record the quotient 8 as the next digit in the result. 
Result so far: 30388.088
The remainder is 312 after subtracting 2608 from 2920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

The final outcome is 30388.088, with a leftover of 0.0312.