We're dividing 32551936 by 440 
We're looking to find how many times 440 goes into 32551936.

Moving on to step 1:
The number 440 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 440

Let's proceed to step 2:
If we divide 32 by 440, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (5) from the dividend after 32, then repeat: 325 / 440

On to step 3:
The number 440 fits into 325 0 times, leaving a remainder of 325.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 325, we get 325.
Fetch the next digit (5) from the dividend, attach it to 325 and continue: 3255 / 440

Going ahead to step 4:
If we divide 3255 by 440, we get 7 and a remainder of 175.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 3080 from 3255, we get 175.
Fetch the next digit (1) from the dividend, attach it to 175 and continue: 1751 / 440

Moving on to step 5:
The number 440 fits into 1751 3 times, leaving a remainder of 431.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
Deduct 1320 from 1751 and we're left with 431.
Take the next digit (9) from the dividend and append it to 431, then repeat: 4319 / 440

Going ahead to step 6:
When dividing 4319 by 440, we get 9 with a remainder of 359.
Write down 9 as next digit of the result. 
Result so far: 739.0
If we take 3960 away from 4319, we end up with 359.
Include the next digit (3) from the dividend after 359, then repeat: 3593 / 440

Moving on to step 7:
440 can be fit into 3593 8 times, resulting in a remainder of 73.
The number 8 becomes the next digit in our result. 
Result so far: 7398.0
Subtracting 3520 from 3593 leaves us with 73.
Fetch the next digit (6) from the dividend, attach it to 73 and continue: 736 / 440

Going ahead to step 8:
The number 440 fits into 736 1 times, leaving a remainder of 296.
Put 1 as the next digit of the answer. 
Result so far: 73981.0
If we subtract 440 from 736, we get 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Going ahead to step 9:
When dividing 2960 by 440, we get 6 with a remainder of 320.
Write down 6 as next digit of the result. 
Result so far: 73981.6
Deduct 2640 from 2960 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Going ahead to step 10:
440 goes into 3200 7 times with a remainder of 120.
Use 7 as the next digit of our solution. 
Result so far: 73981.67
Subtracting 3080 from 3200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 11:
The number 440 fits into 1200 2 times, leaving a remainder of 320.
Record the quotient 2 as the next digit in the result. 
Result so far: 73981.672
If we take 880 away from 1200, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Let's proceed to step 12:
When dividing 3200 by 440, we get 7 with a remainder of 120.
The next digit of our result is 7. 
Result so far: 73981.6727
Deduct 3080 from 3200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 13:
The number 440 fits into 1200 2 times, leaving a remainder of 320.
Put 2 as the next digit of the answer. 
Result so far: 73981.67272
The remainder is 320 after subtracting 880 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 14:
3200 divided by 440 is 7 with a remainder of 120.
Write down 7 as next digit of the result. 
Result so far: 73981.672727
The remainder is 120 after subtracting 3080 from 3200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 15:
440 goes into 1200 2 times with a remainder of 320.
The next digit of our result is 2. 
Result so far: 73981.6727272
The remainder is 320 after subtracting 880 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Step 16:
When dividing 3200 by 440, we get 7 with a remainder of 120.
The next digit of our result is 7. 
Result so far: 73981.67272727
Subtracting 3080 from 3200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

In conclusion, the division gives 73981.67272727 with a balance of 1.2e-07.