We're dividing 87971 by 32 
We're looking to find how many times 32 goes into 87971.

Moving on to step 1:
32 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 32

Moving on to step 2:
The number 32 fits into 87 2 times, leaving a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 64 from 87 and we're left with 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 32

On to step 3:
The number 32 fits into 239 7 times, leaving a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 27.0
If we subtract 224 from 239, we get 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 32

Let's proceed to step 4:
32 goes into 157 4 times with a remainder of 29.
Put 4 as the next digit of the answer. 
Result so far: 274.0
Subtracting 128 from 157 leaves us with 29.
Fetch the next digit (1) from the dividend, attach it to 29 and continue: 291 / 32

On to step 5:
The number 32 fits into 291 9 times, leaving a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 2749.0
If we subtract 288 from 291, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 6:
30 divided by 32 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 2749.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
300 divided by 32 is 9 with a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 2749.09
Subtract 288 from 300 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
If we divide 120 by 32, we get 3 and a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 2749.093
Subtracting 96 from 120 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
32 can be fit into 240 7 times, resulting in a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 2749.0937
Subtract 224 from 240 to 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.

Going ahead to step 10:
When dividing 160 by 32, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2749.09375
Subtracting 160 from 160 leaves us 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.

Let's proceed to step 11:
The number 32 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 2749.09375
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 12:
32 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2749.09375
If we subtract 0 from 0, we 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.

In conclusion, the division gives 2749.09375 with a balance of 0.0.