We look at the division of 32927 by 23 
We want to divide 32927 by 23.

Going ahead to step 1:
The number 23 fits into 3 0 times, leaving 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 / 23

Going ahead to step 2:
The number 23 fits into 32 1 times, leaving a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 23 from 32 to get 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 23

Advancing to step 3:
The number 23 fits into 99 4 times, leaving a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 14.0
Subtract 92 from 99 to get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 23

Moving on to step 4:
72 divided by 23 is 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 143.0
Subtracting 69 from 72 leaves us with 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 23

Advancing to step 5:
If we divide 37 by 23, we get 1 and a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1431.0
The remainder is 14 after subtracting 23 from 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 6:
140 divided by 23 is 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 1431.6
Subtracting 138 from 140 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
23 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 1431.6
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
If we divide 200 by 23, we get 8 and a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 1431.608
If we subtract 184 from 200, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
23 goes into 160 6 times with a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 1431.6086
Subtracting 138 from 160 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 10:
220 divided by 23 is 9 with a remainder of 13.
Write down 9 as next digit of the result. 
Result so far: 1431.60869
If we take 207 away from 220, we end up 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.

Let's proceed to step 11:
The number 23 fits into 130 5 times, leaving a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 1431.608695
Subtract 115 from 130 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 12:
23 goes into 150 6 times with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 1431.6086956
Deduct 138 from 150 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.

Moving on to step 13:
120 divided by 23 is 5 with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 1431.60869565
Subtract 115 from 120 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

After the division, we end up with 1431.60869565 and a remainder of 5e-09.