32713271 divided by 535 
Let's see how many times 535 fits into 32713271.

Moving on to step 1:
If we divide 3 by 535, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 535

Moving on to step 2:
32 divided by 535 is 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 535

On to step 3:
If we divide 327 by 535, we get 0 and a remainder of 327.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 327 after subtracting 0 from 327.
Fetch the next digit (1) from the dividend, attach it to 327 and continue: 3271 / 535

Step 4:
The number 535 fits into 3271 6 times, leaving a remainder of 61.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 61 after subtracting 3210 from 3271.
Append the next digit (3) from the dividend to 61 and continue with: 613 / 535

Step 5:
When dividing 613 by 535, we get 1 with a remainder of 78.
Put 1 as the next digit of the answer. 
Result so far: 61.0
If we take 535 away from 613, we end up with 78.
Fetch the next digit (2) from the dividend, attach it to 78 and continue: 782 / 535

Going ahead to step 6:
The number 535 fits into 782 1 times, leaving a remainder of 247.
The number 1 becomes the next digit in our result. 
Result so far: 611.0
If we take 535 away from 782, we end up with 247.
Bring next digit (7) of the dividend behind the 247 and repeat the process: 2477 / 535

Step 7:
535 goes into 2477 4 times with a remainder of 337.
Record the quotient 4 as the next digit in the result. 
Result so far: 6114.0
The remainder is 337 after subtracting 2140 from 2477.
Grab the next digit (1) from the dividend, add it to 337, then carry on: 3371 / 535

Going ahead to step 8:
535 can be fit into 3371 6 times, resulting in a remainder of 161.
Put 6 as the next digit of the answer. 
Result so far: 61146.0
The remainder is 161 after subtracting 3210 from 3371.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Moving on to step 9:
The number 535 fits into 1610 3 times, leaving a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 61146.3
Deduct 1605 from 1610 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 10:
50 divided by 535 is 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 61146.3
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 11:
535 can be fit into 500 0 times, resulting in a remainder of 500.
The number 0 becomes the next digit in our result. 
Result so far: 61146.3
Subtract 0 from 500 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final result is 61146.3 with a remainder of 0.05.