32730 ÷ 7 = 4675 R5
Let's divide 32730 by 7.

Step 1:
7 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 7

Step 2:
7 goes into 32 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 28 from 32 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 7

Step 3:
7 goes into 47 6 times with a remainder of 5.
Write down 6 as next digit of of the result. 
Result so far: 46
Subtract 42 from 47 to get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 7

Step 4:
7 goes into 53 7 times with a remainder of 4.
Write down 7 as next digit of of the result. 
Result so far: 467
Subtract 49 from 53 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 7

Step 5:
7 goes into 40 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 4675
Subtract 35 from 40 to get 5.

The final result is 4675 with a remainder of 5.