We look at the division of 140123 by 32 
We want to figure out the number of times 140123 can be divided by 32.

Moving on to step 1:
When dividing 1 by 32, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 32

Moving on to step 2:
32 can be fit into 14 0 times, resulting in a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 14 after subtracting 0 from 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 32

On to step 3:
32 goes into 140 4 times with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 128 from 140 and we're left with 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 32

Step 4:
When dividing 121 by 32, we get 3 with a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
If we subtract 96 from 121, we get 25.
Bring next digit (2) of the dividend behind the 25 and repeat the process: 252 / 32

Advancing to step 5:
32 can be fit into 252 7 times, resulting in a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 437.0
The remainder is 28 after subtracting 224 from 252.
Take the next digit (3) from the dividend and append it to 28, then repeat: 283 / 32

Going ahead to step 6:
32 goes into 283 8 times with a remainder of 27.
Write down 8 as next digit of the result. 
Result so far: 4378.0
Subtract 256 from 283 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
32 can be fit into 270 8 times, resulting in a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 4378.8
The remainder is 14 after subtracting 256 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 8:
When dividing 140 by 32, we get 4 with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 4378.84
Subtract 128 from 140 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.

On to step 9:
If we divide 120 by 32, we get 3 and a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 4378.843
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 10:
If we divide 240 by 32, we get 7 and a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 4378.8437
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 11:
The number 32 fits into 160 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 4378.84375
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
32 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4378.84375
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.

On to step 13:
If we divide 0 by 32, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4378.84375
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.

Our division results in 4378.84375 with a remaining 0.0.