We're dividing 32919276 by 961 
We want to figure out the number of times 32919276 can be divided by 961.

Advancing to step 1:
3 divided by 961 is 0 with 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.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 961

Moving on to step 2:
The number 961 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 961

Advancing to step 3:
961 goes into 329 0 times with a remainder of 329.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 329, we end up with 329.
Grab the next digit (1) from the dividend, add it to 329, then carry on: 3291 / 961

Moving on to step 4:
When dividing 3291 by 961, we get 3 with a remainder of 408.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 2883 from 3291 to get 408.
Append the next digit (9) from the dividend to 408 and continue with: 4089 / 961

Step 5:
The number 961 fits into 4089 4 times, leaving a remainder of 245.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
If we take 3844 away from 4089, we end up with 245.
Bring next digit (2) of the dividend behind the 245 and repeat the process: 2452 / 961

Let's proceed to step 6:
961 goes into 2452 2 times with a remainder of 530.
Use 2 as the next digit of our solution. 
Result so far: 342.0
The remainder is 530 after subtracting 1922 from 2452.
Bring next digit (7) of the dividend behind the 530 and repeat the process: 5307 / 961

Advancing to step 7:
When dividing 5307 by 961, we get 5 with a remainder of 502.
Write down 5 as next digit of the result. 
Result so far: 3425.0
Deduct 4805 from 5307 and we're left with 502.
Take the next digit (6) from the dividend and append it to 502, then repeat: 5026 / 961

Going ahead to step 8:
961 can be fit into 5026 5 times, resulting in a remainder of 221.
Put 5 as the next digit of the answer. 
Result so far: 34255.0
If we subtract 4805 from 5026, we get 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Let's proceed to step 9:
If we divide 2210 by 961, we get 2 and a remainder of 288.
Write down 2 as next digit of the result. 
Result so far: 34255.2
Deduct 1922 from 2210 and we're left with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Going ahead to step 10:
The number 961 fits into 2880 2 times, leaving a remainder of 958.
Use 2 as the next digit of our solution. 
Result so far: 34255.22
If we subtract 1922 from 2880, we get 958.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9580, and continue the process.

The final outcome is 34255.22, with a leftover of 0.958.