We look at the division of 32614445 by 61 
We want to figure out the number of times 32614445 can be divided by 61.

Moving on to step 1:
The number 61 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 61

Going ahead to step 2:
61 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 61

Advancing to step 3:
61 can be fit into 326 5 times, resulting in a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 305 from 326 leaves us with 21.
Bring next digit (1) of the dividend behind the 21 and repeat the process: 211 / 61

Let's proceed to step 4:
The number 61 fits into 211 3 times, leaving a remainder of 28.
Put 3 as the next digit of the answer. 
Result so far: 53.0
If we take 183 away from 211, we end up with 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 61

Going ahead to step 5:
When dividing 284 by 61, we get 4 with a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 534.0
Subtract 244 from 284 to get 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 61

Let's proceed to step 6:
The number 61 fits into 404 6 times, leaving a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 5346.0
Subtract 366 from 404 to get 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 61

Step 7:
61 goes into 384 6 times with a remainder of 18.
The next digit of our result is 6. 
Result so far: 53466.0
The remainder is 18 after subtracting 366 from 384.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 61

On to step 8:
The number 61 fits into 185 3 times, leaving a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 534663.0
The remainder is 2 after subtracting 183 from 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
If we divide 20 by 61, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 534663.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
If we divide 200 by 61, we get 3 and a remainder of 17.
The next digit of our result is 3. 
Result so far: 534663.03
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 11:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 534663.032
Subtracting 122 from 170 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 12:
61 can be fit into 480 7 times, resulting in a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 534663.0327
If we subtract 427 from 480, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 13:
61 goes into 530 8 times with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 534663.03278
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 14:
If we divide 420 by 61, we get 6 and a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 534663.032786
If we subtract 366 from 420, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 15:
The number 61 fits into 540 8 times, leaving a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 534663.0327868
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 16:
520 divided by 61 is 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 534663.03278688
Subtracting 488 from 520 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 534663.03278688 with a balance of 3.2e-08.