We look at the division of 32204479 by 792 
We're looking to find how many times 792 goes into 32204479.

Let's proceed to step 1:
When dividing 3 by 792, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
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 / 792

Going ahead to step 2:
When dividing 32 by 792, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 792

Step 3:
792 can be fit into 322 0 times, resulting in a remainder of 322.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 322 after subtracting 0 from 322.
Take the next digit (0) from the dividend and append it to 322, then repeat: 3220 / 792

Let's proceed to step 4:
792 goes into 3220 4 times with a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 3168 from 3220 to get 52.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 792

On to step 5:
792 goes into 524 0 times with a remainder of 524.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
Deduct 0 from 524 and we're left with 524.
Include the next digit (4) from the dividend after 524, then repeat: 5244 / 792

Advancing to step 6:
792 can be fit into 5244 6 times, resulting in a remainder of 492.
Use 6 as the next digit of our solution. 
Result so far: 406.0
If we subtract 4752 from 5244, we get 492.
Take the next digit (7) from the dividend and append it to 492, then repeat: 4927 / 792

Going ahead to step 7:
The number 792 fits into 4927 6 times, leaving a remainder of 175.
Record the quotient 6 as the next digit in the result. 
Result so far: 4066.0
Subtracting 4752 from 4927 leaves us with 175.
Include the next digit (9) from the dividend after 175, then repeat: 1759 / 792

Let's proceed to step 8:
If we divide 1759 by 792, we get 2 and a remainder of 175.
The number 2 becomes the next digit in our result. 
Result so far: 40662.0
Subtract 1584 from 1759 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Step 9:
The number 792 fits into 1750 2 times, leaving a remainder of 166.
The next digit of our result is 2. 
Result so far: 40662.2
Deduct 1584 from 1750 and we're left with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Step 10:
792 can be fit into 1660 2 times, resulting in a remainder of 76.
Put 2 as the next digit of the answer. 
Result so far: 40662.22
Subtracting 1584 from 1660 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

After the division, we end up with 40662.22 and a remainder of 0.076.