We look at the division of 32476 by 36 
We're looking to find how many times 36 goes into 32476.

Step 1:
36 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 36

On to step 2:
32 divided by 36 is 0 with 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.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 36

Moving on to step 3:
324 divided by 36 is 9 with a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Deduct 324 from 324 and we're left with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 36

Step 4:
If we divide 7 by 36, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 90.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 36

Let's proceed to step 5:
36 goes into 76 2 times with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 902.0
Subtract 72 from 76 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 6:
36 can be fit into 40 1 times, resulting in a remainder of 4.
The next digit of our result is 1. 
Result so far: 902.1
If we take 36 away from 40, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
The number 36 fits into 40 1 times, leaving a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 902.11
If we take 36 away from 40, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 902.11 with a remainder of 0.004.