We're dividing 32246072 by 196 
We want to figure out the number of times 32246072 can be divided by 196.

Moving on to step 1:
3 divided by 196 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 196

Moving on to step 2:
The number 196 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (2) from the dividend to 32 and continue with: 322 / 196

On to step 3:
When dividing 322 by 196, we get 1 with a remainder of 126.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 196 from 322, we get 126.
Bring next digit (4) of the dividend behind the 126 and repeat the process: 1264 / 196

Moving on to step 4:
1264 divided by 196 is 6 with a remainder of 88.
Write down 6 as next digit of the result. 
Result so far: 16.0
Deduct 1176 from 1264 and we're left with 88.
Include the next digit (6) from the dividend after 88, then repeat: 886 / 196

Let's proceed to step 5:
196 goes into 886 4 times with a remainder of 102.
The next digit of our result is 4. 
Result so far: 164.0
The remainder is 102 after subtracting 784 from 886.
Include the next digit (0) from the dividend after 102, then repeat: 1020 / 196

Going ahead to step 6:
The number 196 fits into 1020 5 times, leaving a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 1645.0
The remainder is 40 after subtracting 980 from 1020.
Grab the next digit (7) from the dividend, add it to 40, then carry on: 407 / 196

Let's proceed to step 7:
When dividing 407 by 196, we get 2 with a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 16452.0
The remainder is 15 after subtracting 392 from 407.
Take the next digit (2) from the dividend and append it to 15, then repeat: 152 / 196

Step 8:
The number 196 fits into 152 0 times, leaving a remainder of 152.
The next digit of our result is 0. 
Result so far: 164520.0
Deduct 0 from 152 and we're left with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Let's proceed to step 9:
The number 196 fits into 1520 7 times, leaving a remainder of 148.
Record the quotient 7 as the next digit in the result. 
Result so far: 164520.7
If we take 1372 away from 1520, we end up with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Let's proceed to step 10:
When dividing 1480 by 196, we get 7 with a remainder of 108.
Record the quotient 7 as the next digit in the result. 
Result so far: 164520.77
Deduct 1372 from 1480 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

In conclusion, the division gives 164520.77 with a balance of 0.108.