32047173 divided by 851 
Our goal is to divide 32047173 by 851.

On to step 1:
The number 851 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 851

Moving on to step 2:
851 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 851

Step 3:
851 can be fit into 320 0 times, resulting in a remainder of 320.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 320 after subtracting 0 from 320.
Bring next digit (4) of the dividend behind the 320 and repeat the process: 3204 / 851

Going ahead to step 4:
When dividing 3204 by 851, we get 3 with a remainder of 651.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 2553 from 3204 to get 651.
Bring next digit (7) of the dividend behind the 651 and repeat the process: 6517 / 851

On to step 5:
6517 divided by 851 is 7 with a remainder of 560.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
Subtract 5957 from 6517 to get 560.
Append the next digit (1) from the dividend to 560 and continue with: 5601 / 851

Advancing to step 6:
When dividing 5601 by 851, we get 6 with a remainder of 495.
Put 6 as the next digit of the answer. 
Result so far: 376.0
If we take 5106 away from 5601, we end up with 495.
Grab the next digit (7) from the dividend, add it to 495, then carry on: 4957 / 851

Going ahead to step 7:
851 goes into 4957 5 times with a remainder of 702.
The number 5 becomes the next digit in our result. 
Result so far: 3765.0
The remainder is 702 after subtracting 4255 from 4957.
Bring next digit (3) of the dividend behind the 702 and repeat the process: 7023 / 851

Step 8:
7023 divided by 851 is 8 with a remainder of 215.
The next digit of our result is 8. 
Result so far: 37658.0
Subtracting 6808 from 7023 leaves us with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Moving on to step 9:
When dividing 2150 by 851, we get 2 with a remainder of 448.
The number 2 becomes the next digit in our result. 
Result so far: 37658.2
If we subtract 1702 from 2150, we get 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

Going ahead to step 10:
851 can be fit into 4480 5 times, resulting in a remainder of 225.
Put 5 as the next digit of the answer. 
Result so far: 37658.25
The remainder is 225 after subtracting 4255 from 4480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Moving on to step 11:
851 goes into 2250 2 times with a remainder of 548.
The next digit of our result is 2. 
Result so far: 37658.252
The remainder is 548 after subtracting 1702 from 2250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

Going ahead to step 12:
851 can be fit into 5480 6 times, resulting in a remainder of 374.
Use 6 as the next digit of our solution. 
Result so far: 37658.2526
Subtracting 5106 from 5480 leaves us with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

On to step 13:
If we divide 3740 by 851, we get 4 and a remainder of 336.
Use 4 as the next digit of our solution. 
Result so far: 37658.25264
If we subtract 3404 from 3740, we get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Step 14:
851 goes into 3360 3 times with a remainder of 807.
Write down 3 as next digit of the result. 
Result so far: 37658.252643
Deduct 2553 from 3360 and we're left with 807.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8070, and continue the process.

Advancing to step 15:
8070 divided by 851 is 9 with a remainder of 411.
Write down 9 as next digit of the result. 
Result so far: 37658.2526439
Deduct 7659 from 8070 and we're left with 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4110, and continue the process.

Advancing to step 16:
851 goes into 4110 4 times with a remainder of 706.
Put 4 as the next digit of the answer. 
Result so far: 37658.25264394
Deduct 3404 from 4110 and we're left with 706.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7060, and continue the process.

The final outcome is 37658.25264394, with a leftover of 7.06e-07.