32461 ÷ 8 = 4057 R5
We're going to perform division on 32461 with 8 as the divisor.

Step 1:
8 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 8

Step 2:
8 goes into 32 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 32 from 32 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 8

Step 3:
8 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 40
Subtract 0 from 4 to get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 8

Step 4:
8 goes into 46 5 times with a remainder of 6.
Write down 5 as next digit of of the result. 
Result so far: 405
Subtract 40 from 46 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 8

Step 5:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 4057
Subtract 56 from 61 to get 5.

The final result is 4057 with a remainder of 5.