We look at the division of 32170673 by 200 
We want to divide 32170673 by 200.

On to step 1:
The number 200 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 200

Going ahead to step 2:
If we divide 32 by 200, we get 0 and 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.
Include the next digit (1) from the dividend after 32, then repeat: 321 / 200

Advancing to step 3:
321 divided by 200 is 1 with a remainder of 121.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 200 from 321 and we're left with 121.
Append the next digit (7) from the dividend to 121 and continue with: 1217 / 200

Moving on to step 4:
If we divide 1217 by 200, we get 6 and a remainder of 17.
Use 6 as the next digit of our solution. 
Result so far: 16.0
If we subtract 1200 from 1217, we get 17.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 200

On to step 5:
200 goes into 170 0 times with a remainder of 170.
The next digit of our result is 0. 
Result so far: 160.0
Subtracting 0 from 170 leaves us with 170.
Take the next digit (6) from the dividend and append it to 170, then repeat: 1706 / 200

Let's proceed to step 6:
200 can be fit into 1706 8 times, resulting in a remainder of 106.
Write down 8 as next digit of the result. 
Result so far: 1608.0
The remainder is 106 after subtracting 1600 from 1706.
Fetch the next digit (7) from the dividend, attach it to 106 and continue: 1067 / 200

Moving on to step 7:
1067 divided by 200 is 5 with a remainder of 67.
The number 5 becomes the next digit in our result. 
Result so far: 16085.0
Subtract 1000 from 1067 to get 67.
Append the next digit (3) from the dividend to 67 and continue with: 673 / 200

On to step 8:
The number 200 fits into 673 3 times, leaving a remainder of 73.
The number 3 becomes the next digit in our result. 
Result so far: 160853.0
If we subtract 600 from 673, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Let's proceed to step 9:
200 can be fit into 730 3 times, resulting in a remainder of 130.
Put 3 as the next digit of the answer. 
Result so far: 160853.3
If we subtract 600 from 730, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Advancing to step 10:
1300 divided by 200 is 6 with a remainder of 100.
Use 6 as the next digit of our solution. 
Result so far: 160853.36
If we take 1200 away from 1300, we end up 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 11:
200 goes into 1000 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 160853.365
Subtracting 1000 from 1000 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.

Moving on to step 12:
0 divided by 200 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 160853.365
Deduct 0 from 0 and we're left 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.

Step 13:
The number 200 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 160853.365
If we take 0 away from 0, we end up 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.

The final outcome is 160853.365, with a leftover of 0.0.