We're dividing 32106 by 88 
We're looking to find how many times 88 goes into 32106.

Step 1:
The number 88 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 88

Advancing to step 2:
88 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (1) from the dividend after 32, then repeat: 321 / 88

On to step 3:
If we divide 321 by 88, we get 3 and a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 264 from 321 to get 57.
Append the next digit (0) from the dividend to 57 and continue with: 570 / 88

Let's proceed to step 4:
When dividing 570 by 88, we get 6 with a remainder of 42.
Write down 6 as next digit of the result. 
Result so far: 36.0
Subtract 528 from 570 to get 42.
Include the next digit (6) from the dividend after 42, then repeat: 426 / 88

Let's proceed to step 5:
The number 88 fits into 426 4 times, leaving a remainder of 74.
Use 4 as the next digit of our solution. 
Result so far: 364.0
If we subtract 352 from 426, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 6:
When dividing 740 by 88, we get 8 with a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 364.8
Deduct 704 from 740 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.

On to step 7:
88 can be fit into 360 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 364.84
Deduct 352 from 360 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.

Step 8:
If we divide 80 by 88, we get 0 and a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 364.84
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 9:
The number 88 fits into 800 9 times, leaving a remainder of 8.
Use 9 as the next digit of our solution. 
Result so far: 364.8409
Deduct 792 from 800 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.

Step 10:
88 goes into 80 0 times with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 364.8409
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 11:
If we divide 800 by 88, we get 9 and a remainder of 8.
The next digit of our result is 9. 
Result so far: 364.840909
Subtract 792 from 800 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.

Step 12:
When dividing 80 by 88, we get 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 364.840909
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 13:
88 can be fit into 800 9 times, resulting in a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 364.84090909
Subtract 792 from 800 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.

The final outcome is 364.84090909, with a leftover of 8e-09.