We're dividing 32151 by 732 
Let's see how many times 732 fits into 32151.

On to step 1:
When dividing 3 by 732, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
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 / 732

Advancing to step 2:
If we divide 32 by 732, we get 0 and a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 732

Advancing to step 3:
732 can be fit into 321 0 times, resulting in a remainder of 321.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 321, we get 321.
Include the next digit (5) from the dividend after 321, then repeat: 3215 / 732

Going ahead to step 4:
When dividing 3215 by 732, we get 4 with a remainder of 287.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 2928 away from 3215, we end up with 287.
Fetch the next digit (1) from the dividend, attach it to 287 and continue: 2871 / 732

On to step 5:
732 goes into 2871 3 times with a remainder of 675.
Put 3 as the next digit of the answer. 
Result so far: 43.0
The remainder is 675 after subtracting 2196 from 2871.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Advancing to step 6:
6750 divided by 732 is 9 with a remainder of 162.
Use 9 as the next digit of our solution. 
Result so far: 43.9
If we take 6588 away from 6750, we end up with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Let's proceed to step 7:
When dividing 1620 by 732, we get 2 with a remainder of 156.
Use 2 as the next digit of our solution. 
Result so far: 43.92
Deduct 1464 from 1620 and we're left with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Step 8:
If we divide 1560 by 732, we get 2 and a remainder of 96.
Use 2 as the next digit of our solution. 
Result so far: 43.922
If we take 1464 away from 1560, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

In conclusion, the division gives 43.922 with a balance of 0.0096.