We're dividing 32697474 by 203 
We want to figure out the number of times 32697474 can be divided by 203.

Moving on to step 1:
203 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 203

Let's proceed to step 2:
32 divided by 203 is 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 203

On to step 3:
326 divided by 203 is 1 with a remainder of 123.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 203 from 326, we get 123.
Bring next digit (9) of the dividend behind the 123 and repeat the process: 1239 / 203

Step 4:
203 can be fit into 1239 6 times, resulting in a remainder of 21.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 1218 from 1239 to get 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 203

Let's proceed to step 5:
203 can be fit into 217 1 times, resulting in a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 161.0
The remainder is 14 after subtracting 203 from 217.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 203

Step 6:
203 goes into 144 0 times with a remainder of 144.
The number 0 becomes the next digit in our result. 
Result so far: 1610.0
The remainder is 144 after subtracting 0 from 144.
Include the next digit (7) from the dividend after 144, then repeat: 1447 / 203

Step 7:
203 goes into 1447 7 times with a remainder of 26.
Record the quotient 7 as the next digit in the result. 
Result so far: 16107.0
Subtract 1421 from 1447 to get 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 203

Step 8:
When dividing 264 by 203, we get 1 with a remainder of 61.
Put 1 as the next digit of the answer. 
Result so far: 161071.0
Subtract 203 from 264 to get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 9:
203 goes into 610 3 times with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 161071.3
Deduct 609 from 610 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 10:
The number 203 fits into 10 0 times, leaving a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 161071.3
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 11:
The number 203 fits into 100 0 times, leaving a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 161071.3
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

After the division, we end up with 161071.3 and a remainder of 0.01.