We're dividing 32567942 by 812 
We want to divide 32567942 by 812.

Moving on to step 1:
When dividing 3 by 812, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 812

Moving on to step 2:
When dividing 32 by 812, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 812

Advancing to step 3:
812 goes into 325 0 times with a remainder of 325.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 325 and we're left with 325.
Grab the next digit (6) from the dividend, add it to 325, then carry on: 3256 / 812

Going ahead to step 4:
812 can be fit into 3256 4 times, resulting in a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 3248 from 3256, we get 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 812

Step 5:
812 can be fit into 87 0 times, resulting in a remainder of 87.
Use 0 as the next digit of our solution. 
Result so far: 40.0
Deduct 0 from 87 and we're left with 87.
Grab the next digit (9) from the dividend, add it to 87, then carry on: 879 / 812

Step 6:
If we divide 879 by 812, we get 1 and a remainder of 67.
Write down 1 as next digit of the result. 
Result so far: 401.0
If we subtract 812 from 879, we get 67.
Grab the next digit (4) from the dividend, add it to 67, then carry on: 674 / 812

Advancing to step 7:
When dividing 674 by 812, we get 0 with a remainder of 674.
Use 0 as the next digit of our solution. 
Result so far: 4010.0
If we take 0 away from 674, we end up with 674.
Fetch the next digit (2) from the dividend, attach it to 674 and continue: 6742 / 812

Going ahead to step 8:
When dividing 6742 by 812, we get 8 with a remainder of 246.
Put 8 as the next digit of the answer. 
Result so far: 40108.0
If we take 6496 away from 6742, we end up with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Step 9:
When dividing 2460 by 812, we get 3 with a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 40108.3
The remainder is 24 after subtracting 2436 from 2460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
If we divide 240 by 812, we get 0 and a remainder of 240.
The next digit of our result is 0. 
Result so far: 40108.3
If we take 0 away from 240, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 11:
2400 divided by 812 is 2 with a remainder of 776.
Record the quotient 2 as the next digit in the result. 
Result so far: 40108.302
Subtract 1624 from 2400 to get 776.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7760, and continue the process.

Let's proceed to step 12:
7760 divided by 812 is 9 with a remainder of 452.
Put 9 as the next digit of the answer. 
Result so far: 40108.3029
If we take 7308 away from 7760, we end up with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

On to step 13:
If we divide 4520 by 812, we get 5 and a remainder of 460.
The next digit of our result is 5. 
Result so far: 40108.30295
If we take 4060 away from 4520, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

On to step 14:
4600 divided by 812 is 5 with a remainder of 540.
Record the quotient 5 as the next digit in the result. 
Result so far: 40108.302955
If we take 4060 away from 4600, we end up with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Our division results in 40108.302955 with a remaining 5.4e-05.