32540 ÷ 5 = 6508 R0
Alright, let's work through the division of 32540 by 5 step by step.

Step 1:
5 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 5

Step 2:
5 goes into 32 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 30 from 32 to get 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 5

Step 3:
5 goes into 25 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 65
Subtract 25 from 25 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 5

Step 4:
5 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 650
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 5

Step 5:
5 goes into 40 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 6508
Subtract 40 from 40 to get 0.

The final result is 6508 with a remainder of 0.