We're dividing 32671538 by 824 
We want to figure out the number of times 32671538 can be divided by 824.

Going ahead to step 1:
If we divide 3 by 824, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our 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 / 824

Advancing to step 2:
When dividing 32 by 824, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 824

Advancing to step 3:
The number 824 fits into 326 0 times, leaving a remainder of 326.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 326 and we're left with 326.
Take the next digit (7) from the dividend and append it to 326, then repeat: 3267 / 824

Step 4:
824 can be fit into 3267 3 times, resulting in a remainder of 795.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 2472 from 3267, we get 795.
Fetch the next digit (1) from the dividend, attach it to 795 and continue: 7951 / 824

Going ahead to step 5:
824 can be fit into 7951 9 times, resulting in a remainder of 535.
Use 9 as the next digit of our solution. 
Result so far: 39.0
If we subtract 7416 from 7951, we get 535.
Grab the next digit (5) from the dividend, add it to 535, then carry on: 5355 / 824

Moving on to step 6:
The number 824 fits into 5355 6 times, leaving a remainder of 411.
Use 6 as the next digit of our solution. 
Result so far: 396.0
Subtract 4944 from 5355 to get 411.
Bring next digit (3) of the dividend behind the 411 and repeat the process: 4113 / 824

Advancing to step 7:
When dividing 4113 by 824, we get 4 with a remainder of 817.
Write down 4 as next digit of the result. 
Result so far: 3964.0
If we take 3296 away from 4113, we end up with 817.
Append the next digit (8) from the dividend to 817 and continue with: 8178 / 824

Advancing to step 8:
If we divide 8178 by 824, we get 9 and a remainder of 762.
The next digit of our result is 9. 
Result so far: 39649.0
If we take 7416 away from 8178, we end up with 762.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7620, and continue the process.

Step 9:
824 goes into 7620 9 times with a remainder of 204.
Record the quotient 9 as the next digit in the result. 
Result so far: 39649.9
Subtract 7416 from 7620 to get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Step 10:
2040 divided by 824 is 2 with a remainder of 392.
Write down 2 as next digit of the result. 
Result so far: 39649.92
Subtract 1648 from 2040 to get 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Going ahead to step 11:
824 can be fit into 3920 4 times, resulting in a remainder of 624.
Put 4 as the next digit of the answer. 
Result so far: 39649.924
If we subtract 3296 from 3920, we get 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6240, and continue the process.

Moving on to step 12:
If we divide 6240 by 824, we get 7 and a remainder of 472.
Use 7 as the next digit of our solution. 
Result so far: 39649.9247
Deduct 5768 from 6240 and we're left with 472.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4720, and continue the process.

Step 13:
If we divide 4720 by 824, we get 5 and a remainder of 600.
Put 5 as the next digit of the answer. 
Result so far: 39649.92475
Deduct 4120 from 4720 and we're left with 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Let's proceed to step 14:
If we divide 6000 by 824, we get 7 and a remainder of 232.
The number 7 becomes the next digit in our result. 
Result so far: 39649.924757
The remainder is 232 after subtracting 5768 from 6000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

On to step 15:
2320 divided by 824 is 2 with a remainder of 672.
Record the quotient 2 as the next digit in the result. 
Result so far: 39649.9247572
Deduct 1648 from 2320 and we're left with 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Advancing to step 16:
When dividing 6720 by 824, we get 8 with a remainder of 128.
The number 8 becomes the next digit in our result. 
Result so far: 39649.92475728
If we take 6592 away from 6720, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

In conclusion, the division gives 39649.92475728 with a balance of 1.28e-07.