We divide 32097454 by 520
Our goal is to divide 32097454 by 520.

Let's proceed to step 1:
When dividing 3 by 520, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 520

Going ahead to step 2:
When dividing 32 by 520, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Fetch the next digit (0) from the dividend, attach it to 32 and continue: 320 / 520

Advancing to step 3:
When dividing 320 by 520, we get 0 with a remainder of 320.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 320 to get 320.
Append the next digit (9) from the dividend to 320 and continue with: 3209 / 520

Let's proceed to step 4:
520 can be fit into 3209 6 times, resulting in a remainder of 89.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtracting 3120 from 3209 leaves us with 89.
Append the next digit (7) from the dividend to 89 and continue with: 897 / 520

Moving on to step 5:
520 goes into 897 1 times with a remainder of 377.
Put 1 as the next digit of the answer. 
Result so far: 61.0
If we take 520 away from 897, we end up with 377.
Include the next digit (4) from the dividend after 377, then repeat: 3774 / 520

Advancing to step 6:
3774 divided by 520 is 7 with a remainder of 134.
Write down 7 as next digit of the result. 
Result so far: 617.0
Subtracting 3640 from 3774 leaves us with 134.
Grab the next digit (5) from the dividend, add it to 134, then carry on: 1345 / 520

Let's proceed to step 7:
520 can be fit into 1345 2 times, resulting in a remainder of 305.
Write down 2 as next digit of the result. 
Result so far: 6172.0
Subtract 1040 from 1345 to get 305.
Append the next digit (4) from the dividend to 305 and continue with: 3054 / 520

Step 8:
If we divide 3054 by 520, we get 5 and a remainder of 454.
Write down 5 as next digit of the result. 
Result so far: 61725.0
Subtract 2600 from 3054 to get 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Going ahead to step 9:
When dividing 4540 by 520, we get 8 with a remainder of 380.
The number 8 becomes the next digit in our result. 
Result so far: 61725.8
If we take 4160 away from 4540, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 10:
520 can be fit into 3800 7 times, resulting in a remainder of 160.
Write down 7 as next digit of the result. 
Result so far: 61725.87
Deduct 3640 from 3800 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 11:
When dividing 1600 by 520, we get 3 with a remainder of 40.
The next digit of our result is 3. 
Result so far: 61725.873
Subtracting 1560 from 1600 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 12:
If we divide 400 by 520, we get 0 and a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 61725.873
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 13:
When dividing 4000 by 520, we get 7 with a remainder of 360.
Record the quotient 7 as the next digit in the result. 
Result so far: 61725.87307
Deduct 3640 from 4000 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 14:
3600 divided by 520 is 6 with a remainder of 480.
Use 6 as the next digit of our solution. 
Result so far: 61725.873076
Deduct 3120 from 3600 and we're left with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 15:
The number 520 fits into 4800 9 times, leaving a remainder of 120.
Use 9 as the next digit of our solution. 
Result so far: 61725.8730769
If we subtract 4680 from 4800, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 16:
The number 520 fits into 1200 2 times, leaving a remainder of 160.
Record the quotient 2 as the next digit in the result. 
Result so far: 61725.87307692
The remainder is 160 after subtracting 1040 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 61725.87307692 with a balance of 1.6e-07.