855254 divided by 32 
We want to figure out the number of times 855254 can be divided by 32.

On to step 1:
When dividing 8 by 32, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 32

Step 2:
The number 32 fits into 85 2 times, leaving a remainder of 21.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 64 from 85 to get 21.
Include the next digit (5) from the dividend after 21, then repeat: 215 / 32

Advancing to step 3:
215 divided by 32 is 6 with a remainder of 23.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
If we take 192 away from 215, we end up with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 32

Let's proceed to step 4:
If we divide 232 by 32, we get 7 and a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 267.0
Deduct 224 from 232 and we're left with 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 32

Let's proceed to step 5:
If we divide 85 by 32, we get 2 and a remainder of 21.
The next digit of our result is 2. 
Result so far: 2672.0
Subtract 64 from 85 to get 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 32

Moving on to step 6:
If we divide 214 by 32, we get 6 and a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 26726.0
If we subtract 192 from 214, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
When dividing 220 by 32, we get 6 with a remainder of 28.
Put 6 as the next digit of the answer. 
Result so far: 26726.6
Subtract 192 from 220 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 8:
If we divide 280 by 32, we get 8 and a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 26726.68
The remainder is 24 after subtracting 256 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
32 goes into 240 7 times with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 26726.687
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
160 divided by 32 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 26726.6875
Subtracting 160 from 160 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
When dividing 0 by 32, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 26726.6875
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
When dividing 0 by 32, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 26726.6875
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 26726.6875 with a balance of 0.0.