We're dividing 32972 by 45 
We want to divide 32972 by 45.

On to step 1:
If we divide 3 by 45, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 45

Moving on to step 2:
The number 45 fits into 32 0 times, leaving a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 45

Let's proceed to step 3:
329 divided by 45 is 7 with a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 315 away from 329, we end up with 14.
Include the next digit (7) from the dividend after 14, then repeat: 147 / 45

Advancing to step 4:
45 goes into 147 3 times with a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
Deduct 135 from 147 and we're left with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 45

Let's proceed to step 5:
When dividing 122 by 45, we get 2 with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 732.0
Deduct 90 from 122 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 6:
45 can be fit into 320 7 times, resulting in a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 732.7
If we take 315 away from 320, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
45 goes into 50 1 times with a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 732.71
If we subtract 45 from 50, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 8:
If we divide 50 by 45, we get 1 and a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 732.711
If we subtract 45 from 50, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 732.711 with a balance of 0.0005.