We're dividing 32196475 by 544 
We want to divide 32196475 by 544.

Advancing to step 1:
When dividing 3 by 544, we get 0 with 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.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 544

Step 2:
544 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 544

Moving on to step 3:
If we divide 321 by 544, we get 0 and a remainder of 321.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 321 to get 321.
Include the next digit (9) from the dividend after 321, then repeat: 3219 / 544

Step 4:
When dividing 3219 by 544, we get 5 with a remainder of 499.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 2720 from 3219 to get 499.
Include the next digit (6) from the dividend after 499, then repeat: 4996 / 544

Going ahead to step 5:
When dividing 4996 by 544, we get 9 with a remainder of 100.
The next digit of our result is 9. 
Result so far: 59.0
The remainder is 100 after subtracting 4896 from 4996.
Grab the next digit (4) from the dividend, add it to 100, then carry on: 1004 / 544

Step 6:
The number 544 fits into 1004 1 times, leaving a remainder of 460.
Use 1 as the next digit of our solution. 
Result so far: 591.0
Deduct 544 from 1004 and we're left with 460.
Take the next digit (7) from the dividend and append it to 460, then repeat: 4607 / 544

Step 7:
4607 divided by 544 is 8 with a remainder of 255.
Record the quotient 8 as the next digit in the result. 
Result so far: 5918.0
Subtract 4352 from 4607 to get 255.
Bring next digit (5) of the dividend behind the 255 and repeat the process: 2555 / 544

Advancing to step 8:
544 goes into 2555 4 times with a remainder of 379.
Put 4 as the next digit of the answer. 
Result so far: 59184.0
Subtracting 2176 from 2555 leaves us with 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Advancing to step 9:
The number 544 fits into 3790 6 times, leaving a remainder of 526.
Put 6 as the next digit of the answer. 
Result so far: 59184.6
If we take 3264 away from 3790, we end up with 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Let's proceed to step 10:
The number 544 fits into 5260 9 times, leaving a remainder of 364.
Write down 9 as next digit of the result. 
Result so far: 59184.69
The remainder is 364 after subtracting 4896 from 5260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Moving on to step 11:
3640 divided by 544 is 6 with a remainder of 376.
Use 6 as the next digit of our solution. 
Result so far: 59184.696
If we subtract 3264 from 3640, we get 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

On to step 12:
When dividing 3760 by 544, we get 6 with a remainder of 496.
Use 6 as the next digit of our solution. 
Result so far: 59184.6966
If we take 3264 away from 3760, we end up with 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

The final result is 59184.6966 with a remainder of 0.00496.