We divide 32642971 by 400
We want to figure out the number of times 32642971 can be divided by 400.

Advancing to step 1:
When dividing 3 by 400, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 400

Moving on to step 2:
400 can be fit into 32 0 times, resulting in a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 400

Advancing to step 3:
If we divide 326 by 400, we get 0 and a remainder of 326.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 326 and we're left with 326.
Append the next digit (4) from the dividend to 326 and continue with: 3264 / 400

Let's proceed to step 4:
400 goes into 3264 8 times with a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 3200 from 3264 leaves us with 64.
Take the next digit (2) from the dividend and append it to 64, then repeat: 642 / 400

Let's proceed to step 5:
642 divided by 400 is 1 with a remainder of 242.
Put 1 as the next digit of the answer. 
Result so far: 81.0
Deduct 400 from 642 and we're left with 242.
Grab the next digit (9) from the dividend, add it to 242, then carry on: 2429 / 400

Step 6:
When dividing 2429 by 400, we get 6 with a remainder of 29.
The next digit of our result is 6. 
Result so far: 816.0
Subtracting 2400 from 2429 leaves us with 29.
Append the next digit (7) from the dividend to 29 and continue with: 297 / 400

Advancing to step 7:
The number 400 fits into 297 0 times, leaving a remainder of 297.
Record the quotient 0 as the next digit in the result. 
Result so far: 8160.0
The remainder is 297 after subtracting 0 from 297.
Fetch the next digit (1) from the dividend, attach it to 297 and continue: 2971 / 400

Going ahead to step 8:
When dividing 2971 by 400, we get 7 with a remainder of 171.
Use 7 as the next digit of our solution. 
Result so far: 81607.0
Subtract 2800 from 2971 to get 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

On to step 9:
When dividing 1710 by 400, we get 4 with a remainder of 110.
Use 4 as the next digit of our solution. 
Result so far: 81607.4
Deduct 1600 from 1710 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

On to step 10:
400 goes into 1100 2 times with a remainder of 300.
Record the quotient 2 as the next digit in the result. 
Result so far: 81607.42
Deduct 800 from 1100 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 11:
When dividing 3000 by 400, we get 7 with a remainder of 200.
Record the quotient 7 as the next digit in the result. 
Result so far: 81607.427
If we subtract 2800 from 3000, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 12:
If we divide 2000 by 400, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 81607.4275
Deduct 2000 from 2000 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 13:
400 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 81607.4275
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 14:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 81607.4275
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 81607.4275 with a balance of 0.0.