We look at the division of 32420 by 97 
We want to figure out the number of times 32420 can be divided by 97.

Let's proceed to step 1:
If we divide 3 by 97, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 97

Moving on to step 2:
The number 97 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 97

On to step 3:
97 can be fit into 324 3 times, resulting in a remainder of 33.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 291 from 324 to get 33.
Include the next digit (2) from the dividend after 33, then repeat: 332 / 97

Let's proceed to step 4:
97 goes into 332 3 times with a remainder of 41.
Put 3 as the next digit of the answer. 
Result so far: 33.0
If we take 291 away from 332, we end up with 41.
Include the next digit (0) from the dividend after 41, then repeat: 410 / 97

Step 5:
When dividing 410 by 97, we get 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 334.0
Subtract 388 from 410 to 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.

Going ahead to step 6:
If we divide 220 by 97, we get 2 and a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 334.2
Subtracting 194 from 220 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
97 goes into 260 2 times with a remainder of 66.
Record the quotient 2 as the next digit in the result. 
Result so far: 334.22
Subtract 194 from 260 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

In conclusion, the division gives 334.22 with a balance of 0.066.