We're dividing 32926543 by 399 
We want to figure out the number of times 32926543 can be divided by 399.

On to step 1:
The number 399 fits into 3 0 times, leaving 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.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 399

Advancing to step 2:
399 can be fit into 32 0 times, resulting in a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (9) from the dividend, attach it to 32 and continue: 329 / 399

Moving on to step 3:
399 can be fit into 329 0 times, resulting in a remainder of 329.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 329 leaves us with 329.
Append the next digit (2) from the dividend to 329 and continue with: 3292 / 399

Step 4:
If we divide 3292 by 399, we get 8 and a remainder of 100.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 3192 from 3292, we get 100.
Grab the next digit (6) from the dividend, add it to 100, then carry on: 1006 / 399

Going ahead to step 5:
399 can be fit into 1006 2 times, resulting in a remainder of 208.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
If we take 798 away from 1006, we end up with 208.
Bring next digit (5) of the dividend behind the 208 and repeat the process: 2085 / 399

On to step 6:
399 can be fit into 2085 5 times, resulting in a remainder of 90.
Use 5 as the next digit of our solution. 
Result so far: 825.0
Subtract 1995 from 2085 to get 90.
Append the next digit (4) from the dividend to 90 and continue with: 904 / 399

Going ahead to step 7:
399 can be fit into 904 2 times, resulting in a remainder of 106.
Put 2 as the next digit of the answer. 
Result so far: 8252.0
If we take 798 away from 904, we end up with 106.
Grab the next digit (3) from the dividend, add it to 106, then carry on: 1063 / 399

Step 8:
399 can be fit into 1063 2 times, resulting in a remainder of 265.
Record the quotient 2 as the next digit in the result. 
Result so far: 82522.0
If we subtract 798 from 1063, we get 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

On to step 9:
399 can be fit into 2650 6 times, resulting in a remainder of 256.
Write down 6 as next digit of the result. 
Result so far: 82522.6
The remainder is 256 after subtracting 2394 from 2650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Advancing to step 10:
The number 399 fits into 2560 6 times, leaving a remainder of 166.
The number 6 becomes the next digit in our result. 
Result so far: 82522.66
Deduct 2394 from 2560 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.

The final outcome is 82522.66, with a leftover of 0.166.