We look at the division of 32488030 by 821 
We want to divide 32488030 by 821.

Moving on to step 1:
3 divided by 821 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 821

On to step 2:
821 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 821

Advancing to step 3:
324 divided by 821 is 0 with a remainder of 324.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 324, we get 324.
Include the next digit (8) from the dividend after 324, then repeat: 3248 / 821

Advancing to step 4:
3248 divided by 821 is 3 with a remainder of 785.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 2463 from 3248 and we're left with 785.
Include the next digit (8) from the dividend after 785, then repeat: 7858 / 821

Advancing to step 5:
821 goes into 7858 9 times with a remainder of 469.
The next digit of our result is 9. 
Result so far: 39.0
The remainder is 469 after subtracting 7389 from 7858.
Grab the next digit (0) from the dividend, add it to 469, then carry on: 4690 / 821

Advancing to step 6:
If we divide 4690 by 821, we get 5 and a remainder of 585.
Use 5 as the next digit of our solution. 
Result so far: 395.0
Subtract 4105 from 4690 to get 585.
Grab the next digit (3) from the dividend, add it to 585, then carry on: 5853 / 821

Moving on to step 7:
The number 821 fits into 5853 7 times, leaving a remainder of 106.
Write down 7 as next digit of the result. 
Result so far: 3957.0
The remainder is 106 after subtracting 5747 from 5853.
Fetch the next digit (0) from the dividend, attach it to 106 and continue: 1060 / 821

Moving on to step 8:
821 can be fit into 1060 1 times, resulting in a remainder of 239.
Record the quotient 1 as the next digit in the result. 
Result so far: 39571.0
The remainder is 239 after subtracting 821 from 1060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Step 9:
821 goes into 2390 2 times with a remainder of 748.
Record the quotient 2 as the next digit in the result. 
Result so far: 39571.2
If we take 1642 away from 2390, we end up with 748.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7480, and continue the process.

Let's proceed to step 10:
7480 divided by 821 is 9 with a remainder of 91.
The number 9 becomes the next digit in our result. 
Result so far: 39571.29
Subtract 7389 from 7480 to get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Advancing to step 11:
When dividing 910 by 821, we get 1 with a remainder of 89.
Record the quotient 1 as the next digit in the result. 
Result so far: 39571.291
Subtract 821 from 910 to get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Let's proceed to step 12:
890 divided by 821 is 1 with a remainder of 69.
Record the quotient 1 as the next digit in the result. 
Result so far: 39571.2911
Subtract 821 from 890 to get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

The final result is 39571.2911 with a remainder of 0.00069.