We look at the division of 927981 by 32 
Let's see how many times 32 fits into 927981.

Advancing to step 1:
32 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 32

Step 2:
When dividing 92 by 32, we get 2 with a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 28 after subtracting 64 from 92.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 32

Moving on to step 3:
287 divided by 32 is 8 with a remainder of 31.
Write down 8 as next digit of the result. 
Result so far: 28.0
Subtract 256 from 287 to get 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 32

On to step 4:
319 divided by 32 is 9 with a remainder of 31.
Record the quotient 9 as the next digit in the result. 
Result so far: 289.0
Subtracting 288 from 319 leaves us with 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 32

Going ahead to step 5:
318 divided by 32 is 9 with a remainder of 30.
The next digit of our result is 9. 
Result so far: 2899.0
If we take 288 away from 318, we end up with 30.
Grab the next digit (1) from the dividend, add it to 30, then carry on: 301 / 32

Going ahead to step 6:
32 goes into 301 9 times with a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 28999.0
The remainder is 13 after subtracting 288 from 301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
32 can be fit into 130 4 times, resulting in a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 28999.4
If we subtract 128 from 130, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
If we divide 20 by 32, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 28999.4
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
When dividing 200 by 32, we get 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 28999.406
If we take 192 away from 200, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
The number 32 fits into 80 2 times, leaving a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 28999.4062
If we subtract 64 from 80, 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.

Let's proceed to step 11:
32 goes into 160 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 28999.40625
If we take 160 away from 160, we end up 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.

On to step 12:
If we divide 0 by 32, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 28999.40625
Subtract 0 from 0 to get 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 13:
32 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 28999.40625
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 28999.40625 with a remaining 0.0.