We're dividing 32427376 by 795 
Our goal is to divide 32427376 by 795.

Moving on to step 1:
3 divided by 795 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 795

Let's proceed to step 2:
If we divide 32 by 795, we get 0 and a remainder of 32.
Use 0 as the next digit of our solution. 
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 / 795

Going ahead to step 3:
324 divided by 795 is 0 with a remainder of 324.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 324, we get 324.
Take the next digit (2) from the dividend and append it to 324, then repeat: 3242 / 795

Moving on to step 4:
3242 divided by 795 is 4 with a remainder of 62.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 62 after subtracting 3180 from 3242.
Append the next digit (7) from the dividend to 62 and continue with: 627 / 795

Advancing to step 5:
627 divided by 795 is 0 with a remainder of 627.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
Subtracting 0 from 627 leaves us with 627.
Bring next digit (3) of the dividend behind the 627 and repeat the process: 6273 / 795

Step 6:
6273 divided by 795 is 7 with a remainder of 708.
The number 7 becomes the next digit in our result. 
Result so far: 407.0
If we subtract 5565 from 6273, we get 708.
Include the next digit (7) from the dividend after 708, then repeat: 7087 / 795

On to step 7:
When dividing 7087 by 795, we get 8 with a remainder of 727.
The number 8 becomes the next digit in our result. 
Result so far: 4078.0
If we take 6360 away from 7087, we end up with 727.
Append the next digit (6) from the dividend to 727 and continue with: 7276 / 795

Let's proceed to step 8:
The number 795 fits into 7276 9 times, leaving a remainder of 121.
Put 9 as the next digit of the answer. 
Result so far: 40789.0
If we subtract 7155 from 7276, we get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Step 9:
If we divide 1210 by 795, we get 1 and a remainder of 415.
The next digit of our result is 1. 
Result so far: 40789.1
Subtracting 795 from 1210 leaves us with 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

Moving on to step 10:
795 goes into 4150 5 times with a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 40789.15
If we subtract 3975 from 4150, we get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Advancing to step 11:
795 can be fit into 1750 2 times, resulting in a remainder of 160.
The number 2 becomes the next digit in our result. 
Result so far: 40789.152
If we take 1590 away from 1750, we end up 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.

Let's proceed to step 12:
When dividing 1600 by 795, we get 2 with a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 40789.1522
If we subtract 1590 from 1600, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Our division results in 40789.1522 with a remaining 0.0001.