32768927 divided by 400 
We want to figure out the number of times 32768927 can be divided by 400.

Moving on to step 1:
3 divided by 400 is 0 with a remainder of 3.
The number 0 becomes the next digit in our 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 / 400

Moving on to step 2:
When dividing 32 by 400, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 400

Let's proceed to step 3:
400 goes into 327 0 times with a remainder of 327.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 327 after subtracting 0 from 327.
Append the next digit (6) from the dividend to 327 and continue with: 3276 / 400

Let's proceed to step 4:
If we divide 3276 by 400, we get 8 and a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 3200 from 3276 to get 76.
Bring next digit (8) of the dividend behind the 76 and repeat the process: 768 / 400

Advancing to step 5:
400 goes into 768 1 times with a remainder of 368.
Record the quotient 1 as the next digit in the result. 
Result so far: 81.0
Subtracting 400 from 768 leaves us with 368.
Include the next digit (9) from the dividend after 368, then repeat: 3689 / 400

Advancing to step 6:
400 can be fit into 3689 9 times, resulting in a remainder of 89.
Put 9 as the next digit of the answer. 
Result so far: 819.0
If we take 3600 away from 3689, we end up with 89.
Bring next digit (2) of the dividend behind the 89 and repeat the process: 892 / 400

Advancing to step 7:
400 goes into 892 2 times with a remainder of 92.
Use 2 as the next digit of our solution. 
Result so far: 8192.0
If we subtract 800 from 892, we get 92.
Include the next digit (7) from the dividend after 92, then repeat: 927 / 400

Let's proceed to step 8:
400 can be fit into 927 2 times, resulting in a remainder of 127.
Use 2 as the next digit of our solution. 
Result so far: 81922.0
The remainder is 127 after subtracting 800 from 927.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Advancing to step 9:
400 goes into 1270 3 times with a remainder of 70.
Write down 3 as next digit of the result. 
Result so far: 81922.3
If we subtract 1200 from 1270, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
400 goes into 700 1 times with a remainder of 300.
Write down 1 as next digit of the result. 
Result so far: 81922.31
If we take 400 away from 700, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 11:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
The next digit of our result is 7. 
Result so far: 81922.317
Subtracting 2800 from 3000 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 12:
400 goes into 2000 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 81922.3175
Subtract 2000 from 2000 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
400 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 81922.3175
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 14:
0 divided by 400 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 81922.3175
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 81922.3175 and a remainder of 0.0.