32706 ÷ 3 = 10902 R0
Alright, let's work through the division of 32706 by 3 step by step.

Step 1:
3 goes into 3 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 3 from 3 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 3

Step 2:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Step 3:
3 goes into 27 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 109
Subtract 27 from 27 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 3

Step 4:
3 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 1090
Subtract 0 from 0 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 3

Step 5:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 10902
Subtract 6 from 6 to get 0.

The final result is 10902 with a remainder of 0.