32402197 ÷ 71 
Our goal is to divide 32402197 by 71.

Advancing to step 1:
71 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 71

Moving on to step 2:
71 can be fit into 32 0 times, resulting in a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 71

On to step 3:
If we divide 324 by 71, we get 4 and a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 284 away from 324, we end up with 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 71

Moving on to step 4:
71 goes into 400 5 times with a remainder of 45.
The next digit of our result is 5. 
Result so far: 45.0
If we take 355 away from 400, we end up with 45.
Bring next digit (2) of the dividend behind the 45 and repeat the process: 452 / 71

On to step 5:
71 can be fit into 452 6 times, resulting in a remainder of 26.
Record the quotient 6 as the next digit in the result. 
Result so far: 456.0
Deduct 426 from 452 and we're left with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 71

Moving on to step 6:
261 divided by 71 is 3 with a remainder of 48.
Use 3 as the next digit of our solution. 
Result so far: 4563.0
Subtracting 213 from 261 leaves us with 48.
Grab the next digit (9) from the dividend, add it to 48, then carry on: 489 / 71

Going ahead to step 7:
When dividing 489 by 71, we get 6 with a remainder of 63.
The next digit of our result is 6. 
Result so far: 45636.0
Subtract 426 from 489 to get 63.
Append the next digit (7) from the dividend to 63 and continue with: 637 / 71

On to step 8:
When dividing 637 by 71, we get 8 with a remainder of 69.
Record the quotient 8 as the next digit in the result. 
Result so far: 456368.0
If we take 568 away from 637, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 9:
690 divided by 71 is 9 with a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 456368.9
Subtracting 639 from 690 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 10:
If we divide 510 by 71, we get 7 and a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 456368.97
If we subtract 497 from 510, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 11:
If we divide 130 by 71, we get 1 and a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 456368.971
Subtract 71 from 130 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 12:
71 can be fit into 590 8 times, resulting in a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 456368.9718
If we take 568 away from 590, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 13:
220 divided by 71 is 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 456368.97183
The remainder is 7 after subtracting 213 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 14:
When dividing 70 by 71, we get 0 with a remainder of 70.
The next digit of our result is 0. 
Result so far: 456368.97183
The remainder is 70 after subtracting 0 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 15:
The number 71 fits into 700 9 times, leaving a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 456368.9718309
If we subtract 639 from 700, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 16:
610 divided by 71 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 456368.97183098
Subtract 568 from 610 to 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.

The final outcome is 456368.97183098, with a leftover of 4.2e-08.