We look at the division of 32978503 by 371 
We want to divide 32978503 by 371.

Step 1:
If we divide 3 by 371, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 371

Moving on to step 2:
371 can be fit into 32 0 times, resulting in a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 371

Advancing to step 3:
329 divided by 371 is 0 with a remainder of 329.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 329, we end up with 329.
Include the next digit (7) from the dividend after 329, then repeat: 3297 / 371

Going ahead to step 4:
The number 371 fits into 3297 8 times, leaving a remainder of 329.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 2968 from 3297, we get 329.
Append the next digit (8) from the dividend to 329 and continue with: 3298 / 371

Let's proceed to step 5:
371 can be fit into 3298 8 times, resulting in a remainder of 330.
Put 8 as the next digit of the answer. 
Result so far: 88.0
The remainder is 330 after subtracting 2968 from 3298.
Include the next digit (5) from the dividend after 330, then repeat: 3305 / 371

Advancing to step 6:
If we divide 3305 by 371, we get 8 and a remainder of 337.
The next digit of our result is 8. 
Result so far: 888.0
If we subtract 2968 from 3305, we get 337.
Bring next digit (0) of the dividend behind the 337 and repeat the process: 3370 / 371

Moving on to step 7:
The number 371 fits into 3370 9 times, leaving a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 8889.0
Subtracting 3339 from 3370 leaves us with 31.
Bring next digit (3) of the dividend behind the 31 and repeat the process: 313 / 371

Going ahead to step 8:
313 divided by 371 is 0 with a remainder of 313.
Write down 0 as next digit of the result. 
Result so far: 88890.0
The remainder is 313 after subtracting 0 from 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

On to step 9:
371 goes into 3130 8 times with a remainder of 162.
Put 8 as the next digit of the answer. 
Result so far: 88890.8
Deduct 2968 from 3130 and we're left 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.

Step 10:
The number 371 fits into 1620 4 times, leaving a remainder of 136.
The number 4 becomes the next digit in our result. 
Result so far: 88890.84
Subtract 1484 from 1620 to get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 11:
371 can be fit into 1360 3 times, resulting in a remainder of 247.
Put 3 as the next digit of the answer. 
Result so far: 88890.843
If we subtract 1113 from 1360, we get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Let's proceed to step 12:
If we divide 2470 by 371, we get 6 and a remainder of 244.
Put 6 as the next digit of the answer. 
Result so far: 88890.8436
Deduct 2226 from 2470 and we're left with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Let's proceed to step 13:
If we divide 2440 by 371, we get 6 and a remainder of 214.
Write down 6 as next digit of the result. 
Result so far: 88890.84366
Subtract 2226 from 2440 to get 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

In conclusion, the division gives 88890.84366 with a balance of 0.000214.