32561859 ÷ 440 
We're looking to find how many times 440 goes into 32561859.

Advancing to step 1:
3 divided by 440 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 440

Advancing to step 2:
440 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 440

Let's proceed to step 3:
The number 440 fits into 325 0 times, leaving a remainder of 325.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 325, we end up with 325.
Fetch the next digit (6) from the dividend, attach it to 325 and continue: 3256 / 440

Step 4:
The number 440 fits into 3256 7 times, leaving a remainder of 176.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 176 after subtracting 3080 from 3256.
Fetch the next digit (1) from the dividend, attach it to 176 and continue: 1761 / 440

Moving on to step 5:
The number 440 fits into 1761 4 times, leaving a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 74.0
Subtracting 1760 from 1761 leaves us with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 440

Moving on to step 6:
If we divide 18 by 440, we get 0 and a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 740.0
Deduct 0 from 18 and we're left with 18.
Fetch the next digit (5) from the dividend, attach it to 18 and continue: 185 / 440

Going ahead to step 7:
440 goes into 185 0 times with a remainder of 185.
Put 0 as the next digit of the answer. 
Result so far: 7400.0
The remainder is 185 after subtracting 0 from 185.
Fetch the next digit (9) from the dividend, attach it to 185 and continue: 1859 / 440

On to step 8:
440 can be fit into 1859 4 times, resulting in a remainder of 99.
The number 4 becomes the next digit in our result. 
Result so far: 74004.0
If we take 1760 away from 1859, we end up with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Let's proceed to step 9:
The number 440 fits into 990 2 times, leaving a remainder of 110.
The next digit of our result is 2. 
Result so far: 74004.2
Subtract 880 from 990 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Let's proceed to step 10:
440 goes into 1100 2 times with a remainder of 220.
The number 2 becomes the next digit in our result. 
Result so far: 74004.22
If we take 880 away from 1100, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Our division results in 74004.22 with a remaining 0.22.