We're dividing 78647440 by 32 
We want to figure out the number of times 78647440 can be divided by 32.

Step 1:
When dividing 7 by 32, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 32

Let's proceed to step 2:
The number 32 fits into 78 2 times, leaving a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 64 from 78 leaves us with 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 32

Let's proceed to step 3:
The number 32 fits into 146 4 times, leaving a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtract 128 from 146 to get 18.
Append the next digit (4) from the dividend to 18 and continue with: 184 / 32

Step 4:
If we divide 184 by 32, we get 5 and a remainder of 24.
The number 5 becomes the next digit in our result. 
Result so far: 245.0
The remainder is 24 after subtracting 160 from 184.
Grab the next digit (7) from the dividend, add it to 24, then carry on: 247 / 32

Moving on to step 5:
When dividing 247 by 32, we get 7 with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 2457.0
If we subtract 224 from 247, we get 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 32

Moving on to step 6:
32 can be fit into 234 7 times, resulting in a remainder of 10.
The next digit of our result is 7. 
Result so far: 24577.0
The remainder is 10 after subtracting 224 from 234.
Bring next digit (4) of the dividend behind the 10 and repeat the process: 104 / 32

Let's proceed to step 7:
The number 32 fits into 104 3 times, leaving a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 245773.0
Subtract 96 from 104 to get 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 32

Advancing to step 8:
32 can be fit into 80 2 times, resulting in a remainder of 16.
The next digit of our result is 2. 
Result so far: 2457732.0
If we subtract 64 from 80, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
32 can be fit into 160 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2457732.5
If we take 160 away from 160, 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.

Step 10:
0 divided by 32 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2457732.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
32 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2457732.5
Subtract 0 from 0 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.

The final outcome is 2457732.5, with a leftover of 0.0.