We look at the division of 32813520 by 260 
Our goal is to divide 32813520 by 260.

Going ahead to step 1:
If we divide 3 by 260, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 260

Advancing to step 2:
260 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Bring next digit (8) of the dividend behind the 32 and repeat the process: 328 / 260

Step 3:
If we divide 328 by 260, we get 1 and a remainder of 68.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 260 from 328 to get 68.
Grab the next digit (1) from the dividend, add it to 68, then carry on: 681 / 260

Going ahead to step 4:
The number 260 fits into 681 2 times, leaving a remainder of 161.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 520 from 681, we get 161.
Fetch the next digit (3) from the dividend, attach it to 161 and continue: 1613 / 260

Let's proceed to step 5:
The number 260 fits into 1613 6 times, leaving a remainder of 53.
Record the quotient 6 as the next digit in the result. 
Result so far: 126.0
If we take 1560 away from 1613, we end up with 53.
Fetch the next digit (5) from the dividend, attach it to 53 and continue: 535 / 260

Step 6:
When dividing 535 by 260, we get 2 with a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 1262.0
Deduct 520 from 535 and we're left with 15.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 260

Going ahead to step 7:
If we divide 152 by 260, we get 0 and a remainder of 152.
The next digit of our result is 0. 
Result so far: 12620.0
Deduct 0 from 152 and we're left with 152.
Fetch the next digit (0) from the dividend, attach it to 152 and continue: 1520 / 260

On to step 8:
If we divide 1520 by 260, we get 5 and a remainder of 220.
The next digit of our result is 5. 
Result so far: 126205.0
If we take 1300 away from 1520, 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.

Moving on to step 9:
If we divide 2200 by 260, we get 8 and a remainder of 120.
The number 8 becomes the next digit in our result. 
Result so far: 126205.8
Subtract 2080 from 2200 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 10:
The number 260 fits into 1200 4 times, leaving a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 126205.84
The remainder is 160 after subtracting 1040 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 11:
If we divide 1600 by 260, we get 6 and a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 126205.846
If we take 1560 away from 1600, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
If we divide 400 by 260, we get 1 and a remainder of 140.
The number 1 becomes the next digit in our result. 
Result so far: 126205.8461
If we subtract 260 from 400, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 13:
260 goes into 1400 5 times with a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 126205.84615
Deduct 1300 from 1400 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 14:
When dividing 1000 by 260, we get 3 with a remainder of 220.
Put 3 as the next digit of the answer. 
Result so far: 126205.846153
Subtracting 780 from 1000 leaves us 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.

Step 15:
If we divide 2200 by 260, we get 8 and a remainder of 120.
Use 8 as the next digit of our solution. 
Result so far: 126205.8461538
Subtract 2080 from 2200 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 16:
If we divide 1200 by 260, we get 4 and a remainder of 160.
The next digit of our result is 4. 
Result so far: 126205.84615384
Deduct 1040 from 1200 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The quotient of the division is 126205.84615384, and the remainder is 1.6e-07.