We look at the division of 13212771 by 432 
We want to figure out the number of times 13212771 can be divided by 432.

On to step 1:
432 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 432

Moving on to step 2:
If we divide 13 by 432, we get 0 and a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 432

Step 3:
432 can be fit into 132 0 times, resulting in a remainder of 132.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 132, we end up with 132.
Take the next digit (1) from the dividend and append it to 132, then repeat: 1321 / 432

On to step 4:
1321 divided by 432 is 3 with a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 1296 from 1321 and we're left with 25.
Include the next digit (2) from the dividend after 25, then repeat: 252 / 432

Let's proceed to step 5:
252 divided by 432 is 0 with a remainder of 252.
The next digit of our result is 0. 
Result so far: 30.0
Subtract 0 from 252 to get 252.
Include the next digit (7) from the dividend after 252, then repeat: 2527 / 432

Let's proceed to step 6:
432 goes into 2527 5 times with a remainder of 367.
Put 5 as the next digit of the answer. 
Result so far: 305.0
If we subtract 2160 from 2527, we get 367.
Take the next digit (7) from the dividend and append it to 367, then repeat: 3677 / 432

Going ahead to step 7:
The number 432 fits into 3677 8 times, leaving a remainder of 221.
The next digit of our result is 8. 
Result so far: 3058.0
Deduct 3456 from 3677 and we're left with 221.
Include the next digit (1) from the dividend after 221, then repeat: 2211 / 432

Moving on to step 8:
The number 432 fits into 2211 5 times, leaving a remainder of 51.
Put 5 as the next digit of the answer. 
Result so far: 30585.0
Subtract 2160 from 2211 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 9:
432 goes into 510 1 times with a remainder of 78.
Use 1 as the next digit of our solution. 
Result so far: 30585.1
Deduct 432 from 510 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 10:
When dividing 780 by 432, we get 1 with a remainder of 348.
Put 1 as the next digit of the answer. 
Result so far: 30585.11
If we take 432 away from 780, we end up with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

After the division, we end up with 30585.11 and a remainder of 0.348.