We look at the division of 163457 by 32 
We're looking to find how many times 32 goes into 163457.

On to step 1:
When dividing 1 by 32, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 32

Step 2:
When dividing 16 by 32, we get 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 32

Going ahead to step 3:
If we divide 163 by 32, we get 5 and a remainder of 3.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 160 from 163 to get 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 32

Moving on to step 4:
If we divide 34 by 32, we get 1 and a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 51.0
Subtract 32 from 34 to get 2.
Append the next digit (5) from the dividend to 2 and continue with: 25 / 32

Let's proceed to step 5:
When dividing 25 by 32, we get 0 with a remainder of 25.
Use 0 as the next digit of our solution. 
Result so far: 510.0
If we take 0 away from 25, we end up with 25.
Bring next digit (7) of the dividend behind the 25 and repeat the process: 257 / 32

On to step 6:
When dividing 257 by 32, we get 8 with a remainder of 1.
Put 8 as the next digit of the answer. 
Result so far: 5108.0
The remainder is 1 after subtracting 256 from 257.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 7:
32 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 5108.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
32 goes into 100 3 times with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 5108.03
The remainder is 4 after subtracting 96 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
When dividing 40 by 32, we get 1 with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 5108.031
Subtracting 32 from 40 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
When dividing 80 by 32, we get 2 with a remainder of 16.
The next digit of our result is 2. 
Result so far: 5108.0312
Deduct 64 from 80 and we're left with 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 11:
32 can be fit into 160 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5108.03125
Subtract 160 from 160 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.

On to step 12:
0 divided by 32 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5108.03125
Subtracting 0 from 0 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.

On to step 13:
32 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5108.03125
Subtracting 0 from 0 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.

In conclusion, the division gives 5108.03125 with a balance of 0.0.