We look at the division of 32493 by 40 
We're looking to find how many times 40 goes into 32493.

On to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 40

Let's proceed to step 2:
When dividing 32 by 40, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (4) from the dividend to 32 and continue with: 324 / 40

Advancing to step 3:
40 can be fit into 324 8 times, resulting in a remainder of 4.
The next digit of our result is 8. 
Result so far: 8.0
Subtract 320 from 324 to get 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 40

On to step 4:
40 goes into 49 1 times with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 81.0
If we subtract 40 from 49, we get 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 40

Step 5:
If we divide 93 by 40, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 812.0
If we subtract 80 from 93, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 6:
40 can be fit into 130 3 times, resulting in a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 812.3
Subtracting 120 from 130 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.

Step 7:
40 goes into 100 2 times with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 812.32
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 812.325
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 812.325
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 812.325
Subtract 0 from 0 to 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.

In conclusion, the division gives 812.325 with a balance of 0.0.