We look at the division of 32800028 by 470 
We want to divide 32800028 by 470.

Going ahead to step 1:
470 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 470

Going ahead to step 2:
32 divided by 470 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (8) from the dividend and append it to 32, then repeat: 328 / 470

Going ahead to step 3:
When dividing 328 by 470, we get 0 with a remainder of 328.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 328, we get 328.
Fetch the next digit (0) from the dividend, attach it to 328 and continue: 3280 / 470

Let's proceed to step 4:
3280 divided by 470 is 6 with a remainder of 460.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 2820 from 3280 and we're left with 460.
Fetch the next digit (0) from the dividend, attach it to 460 and continue: 4600 / 470

Going ahead to step 5:
When dividing 4600 by 470, we get 9 with a remainder of 370.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
Deduct 4230 from 4600 and we're left with 370.
Fetch the next digit (0) from the dividend, attach it to 370 and continue: 3700 / 470

Going ahead to step 6:
If we divide 3700 by 470, we get 7 and a remainder of 410.
Put 7 as the next digit of the answer. 
Result so far: 697.0
If we subtract 3290 from 3700, we get 410.
Append the next digit (2) from the dividend to 410 and continue with: 4102 / 470

Advancing to step 7:
When dividing 4102 by 470, we get 8 with a remainder of 342.
Put 8 as the next digit of the answer. 
Result so far: 6978.0
If we take 3760 away from 4102, we end up with 342.
Include the next digit (8) from the dividend after 342, then repeat: 3428 / 470

Advancing to step 8:
When dividing 3428 by 470, we get 7 with a remainder of 138.
The number 7 becomes the next digit in our result. 
Result so far: 69787.0
Subtract 3290 from 3428 to get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Moving on to step 9:
470 goes into 1380 2 times with a remainder of 440.
Use 2 as the next digit of our solution. 
Result so far: 69787.2
If we take 940 away from 1380, we end up with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 10:
470 can be fit into 4400 9 times, resulting in a remainder of 170.
Write down 9 as next digit of the result. 
Result so far: 69787.29
Deduct 4230 from 4400 and we're left with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 11:
The number 470 fits into 1700 3 times, leaving a remainder of 290.
Record the quotient 3 as the next digit in the result. 
Result so far: 69787.293
Subtracting 1410 from 1700 leaves us with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Step 12:
470 goes into 2900 6 times with a remainder of 80.
Write down 6 as next digit of the result. 
Result so far: 69787.2936
If we subtract 2820 from 2900, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 13:
If we divide 800 by 470, we get 1 and a remainder of 330.
Use 1 as the next digit of our solution. 
Result so far: 69787.29361
If we take 470 away from 800, we end up with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Going ahead to step 14:
470 can be fit into 3300 7 times, resulting in a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 69787.293617
If we subtract 3290 from 3300, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 15:
470 can be fit into 100 0 times, resulting in a remainder of 100.
The next digit of our result is 0. 
Result so far: 69787.293617
Subtracting 0 from 100 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 16:
470 goes into 1000 2 times with a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 69787.29361702
Subtract 940 from 1000 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

In conclusion, the division gives 69787.29361702 with a balance of 6e-08.