We look at the division of 32940 by 81 
We want to divide 32940 by 81.

Advancing to step 1:
81 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 81

Step 2:
The number 81 fits into 32 0 times, leaving a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 81

Let's proceed to step 3:
When dividing 329 by 81, we get 4 with a remainder of 5.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 324 from 329 to get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 81

Moving on to step 4:
81 can be fit into 54 0 times, resulting in a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Deduct 0 from 54 and we're left with 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 81

Let's proceed to step 5:
When dividing 540 by 81, we get 6 with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 406.0
If we subtract 486 from 540, 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.

Advancing to step 6:
The number 81 fits into 540 6 times, leaving a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 406.6
The remainder is 54 after subtracting 486 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 7:
When dividing 540 by 81, we get 6 with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 406.66
Deduct 486 from 540 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 406.66 with a remaining 0.054.