We look at the division of 32388 by 61 
Our goal is to divide 32388 by 61.

Step 1:
61 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 61

Moving on to step 2:
32 divided by 61 is 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 61

On to step 3:
If we divide 323 by 61, we get 5 and a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 305 from 323 to get 18.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 61

On to step 4:
When dividing 188 by 61, we get 3 with a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Subtracting 183 from 188 leaves us with 5.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 61

Let's proceed to step 5:
61 can be fit into 58 0 times, resulting in a remainder of 58.
Put 0 as the next digit of the answer. 
Result so far: 530.0
Subtract 0 from 58 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 6:
If we divide 580 by 61, we get 9 and a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 530.9
If we subtract 549 from 580, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 7:
When dividing 310 by 61, we get 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 530.95
Deduct 305 from 310 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 8:
When dividing 50 by 61, we get 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 530.95
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 9:
61 can be fit into 500 8 times, resulting in a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 530.9508
Deduct 488 from 500 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
61 can be fit into 120 1 times, resulting in a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 530.95081
If we subtract 61 from 120, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 11:
61 can be fit into 590 9 times, resulting in a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 530.950819
Deduct 549 from 590 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 12:
61 goes into 410 6 times with a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 530.9508196
If we take 366 away from 410, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 13:
61 goes into 440 7 times with a remainder of 13.
The next digit of our result is 7. 
Result so far: 530.95081967
Deduct 427 from 440 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 530.95081967 with a balance of 1.3e-08.