26367 ÷ 32 
We want to figure out the number of times 26367 can be divided by 32.

On to step 1:
The number 32 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 32

Moving on to step 2:
32 can be fit into 26 0 times, resulting in a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 32

Advancing to step 3:
32 can be fit into 263 8 times, resulting in a remainder of 7.
The next digit of our result is 8. 
Result so far: 8.0
Subtract 256 from 263 to get 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 32

Let's proceed to step 4:
32 goes into 76 2 times with a remainder of 12.
The next digit of our result is 2. 
Result so far: 82.0
If we subtract 64 from 76, we get 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 32

Moving on to step 5:
When dividing 127 by 32, we get 3 with a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 823.0
If we subtract 96 from 127, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 6:
32 goes into 310 9 times with a remainder of 22.
Use 9 as the next digit of our solution. 
Result so far: 823.9
The remainder is 22 after subtracting 288 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
The number 32 fits into 220 6 times, leaving a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 823.96
Subtract 192 from 220 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 8:
280 divided by 32 is 8 with a remainder of 24.
The next digit of our result is 8. 
Result so far: 823.968
Subtracting 256 from 280 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:
If we divide 240 by 32, we get 7 and a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 823.9687
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 10:
If we divide 160 by 32, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 823.96875
If we take 160 away from 160, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
0 divided by 32 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 823.96875
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 12:
0 divided by 32 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 823.96875
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 823.96875 and a remainder of 0.0.