We look at the division of 32642 by 78 
We're looking to find how many times 78 goes into 32642.

On to step 1:
If we divide 3 by 78, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 78

Let's proceed to step 2:
When dividing 32 by 78, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 78

Going ahead to step 3:
If we divide 326 by 78, we get 4 and a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 312 from 326, we get 14.
Bring next digit (4) of the dividend behind the 14 and repeat the process: 144 / 78

Let's proceed to step 4:
The number 78 fits into 144 1 times, leaving a remainder of 66.
The number 1 becomes the next digit in our result. 
Result so far: 41.0
Subtract 78 from 144 to get 66.
Bring next digit (2) of the dividend behind the 66 and repeat the process: 662 / 78

Going ahead to step 5:
If we divide 662 by 78, we get 8 and a remainder of 38.
The number 8 becomes the next digit in our result. 
Result so far: 418.0
If we subtract 624 from 662, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 6:
The number 78 fits into 380 4 times, leaving a remainder of 68.
The next digit of our result is 4. 
Result so far: 418.4
Subtracting 312 from 380 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 7:
78 goes into 680 8 times with a remainder of 56.
Record the quotient 8 as the next digit in the result. 
Result so far: 418.48
If we take 624 away from 680, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 8:
78 can be fit into 560 7 times, resulting in a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 418.487
Subtracting 546 from 560 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 9:
When dividing 140 by 78, we get 1 with a remainder of 62.
Write down 1 as next digit of the result. 
Result so far: 418.4871
The remainder is 62 after subtracting 78 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 10:
78 can be fit into 620 7 times, resulting in a remainder of 74.
The next digit of our result is 7. 
Result so far: 418.48717
If we take 546 away from 620, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Step 11:
If we divide 740 by 78, we get 9 and a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 418.487179
The remainder is 38 after subtracting 702 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 12:
380 divided by 78 is 4 with a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 418.4871794
Deduct 312 from 380 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 13:
78 goes into 680 8 times with a remainder of 56.
The number 8 becomes the next digit in our result. 
Result so far: 418.48717948
The remainder is 56 after subtracting 624 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

In conclusion, the division gives 418.48717948 with a balance of 5.6e-08.