We're dividing 32652494 by 440 
We want to divide 32652494 by 440.

Moving on to step 1:
If we divide 3 by 440, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 440

Going ahead to step 2:
If we divide 32 by 440, we get 0 and 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.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 440

Moving on to step 3:
If we divide 326 by 440, we get 0 and a remainder of 326.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 326 leaves us with 326.
Append the next digit (5) from the dividend to 326 and continue with: 3265 / 440

Step 4:
If we divide 3265 by 440, we get 7 and a remainder of 185.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 3080 from 3265, we get 185.
Include the next digit (2) from the dividend after 185, then repeat: 1852 / 440

Step 5:
1852 divided by 440 is 4 with a remainder of 92.
Use 4 as the next digit of our solution. 
Result so far: 74.0
Subtracting 1760 from 1852 leaves us with 92.
Include the next digit (4) from the dividend after 92, then repeat: 924 / 440

Going ahead to step 6:
When dividing 924 by 440, we get 2 with a remainder of 44.
Put 2 as the next digit of the answer. 
Result so far: 742.0
The remainder is 44 after subtracting 880 from 924.
Fetch the next digit (9) from the dividend, attach it to 44 and continue: 449 / 440

Step 7:
If we divide 449 by 440, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 7421.0
If we subtract 440 from 449, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 440

Step 8:
94 divided by 440 is 0 with a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 74210.0
If we take 0 away from 94, we end up with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

On to step 9:
The number 440 fits into 940 2 times, leaving a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 74210.2
Subtract 880 from 940 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
If we divide 600 by 440, we get 1 and a remainder of 160.
The number 1 becomes the next digit in our result. 
Result so far: 74210.21
If we subtract 440 from 600, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 11:
When dividing 1600 by 440, we get 3 with a remainder of 280.
The next digit of our result is 3. 
Result so far: 74210.213
Deduct 1320 from 1600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Going ahead to step 12:
2800 divided by 440 is 6 with a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 74210.2136
Deduct 2640 from 2800 and we're left 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.

On to step 13:
440 goes into 1600 3 times with a remainder of 280.
Record the quotient 3 as the next digit in the result. 
Result so far: 74210.21363
The remainder is 280 after subtracting 1320 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 14:
The number 440 fits into 2800 6 times, leaving a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 74210.213636
Subtracting 2640 from 2800 leaves us 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.

Step 15:
The number 440 fits into 1600 3 times, leaving a remainder of 280.
The number 3 becomes the next digit in our result. 
Result so far: 74210.2136363
If we take 1320 away from 1600, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 16:
440 goes into 2800 6 times with a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 74210.21363636
The remainder is 160 after subtracting 2640 from 2800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 74210.21363636 with a balance of 1.6e-07.