We're dividing 32489703 by 409 
We're looking to find how many times 409 goes into 32489703.

Advancing to step 1:
If we divide 3 by 409, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 409

On to step 2:
When dividing 32 by 409, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 409

On to step 3:
409 goes into 324 0 times with a remainder of 324.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 324 leaves us with 324.
Take the next digit (8) from the dividend and append it to 324, then repeat: 3248 / 409

Let's proceed to step 4:
If we divide 3248 by 409, we get 7 and a remainder of 385.
The next digit of our result is 7. 
Result so far: 7.0
If we take 2863 away from 3248, we end up with 385.
Append the next digit (9) from the dividend to 385 and continue with: 3859 / 409

Advancing to step 5:
If we divide 3859 by 409, we get 9 and a remainder of 178.
Write down 9 as next digit of the result. 
Result so far: 79.0
Subtract 3681 from 3859 to get 178.
Bring next digit (7) of the dividend behind the 178 and repeat the process: 1787 / 409

Step 6:
409 can be fit into 1787 4 times, resulting in a remainder of 151.
The number 4 becomes the next digit in our result. 
Result so far: 794.0
If we take 1636 away from 1787, we end up with 151.
Take the next digit (0) from the dividend and append it to 151, then repeat: 1510 / 409

Advancing to step 7:
If we divide 1510 by 409, we get 3 and a remainder of 283.
Write down 3 as next digit of the result. 
Result so far: 7943.0
Subtract 1227 from 1510 to get 283.
Take the next digit (3) from the dividend and append it to 283, then repeat: 2833 / 409

Let's proceed to step 8:
When dividing 2833 by 409, we get 6 with a remainder of 379.
The number 6 becomes the next digit in our result. 
Result so far: 79436.0
The remainder is 379 after subtracting 2454 from 2833.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Going ahead to step 9:
409 goes into 3790 9 times with a remainder of 109.
Record the quotient 9 as the next digit in the result. 
Result so far: 79436.9
Subtract 3681 from 3790 to get 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Advancing to step 10:
409 goes into 1090 2 times with a remainder of 272.
Record the quotient 2 as the next digit in the result. 
Result so far: 79436.92
Deduct 818 from 1090 and we're left with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Moving on to step 11:
The number 409 fits into 2720 6 times, leaving a remainder of 266.
The next digit of our result is 6. 
Result so far: 79436.926
Subtracting 2454 from 2720 leaves us with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

Going ahead to step 12:
The number 409 fits into 2660 6 times, leaving a remainder of 206.
Record the quotient 6 as the next digit in the result. 
Result so far: 79436.9266
Deduct 2454 from 2660 and we're left with 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

In conclusion, the division gives 79436.9266 with a balance of 0.00206.