We look at the division of 32472966 by 265 
Let's see how many times 265 fits into 32472966.

Let's proceed to step 1:
265 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 265

Step 2:
265 can be fit into 32 0 times, resulting in a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 265

Moving on to step 3:
When dividing 324 by 265, we get 1 with a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 265 from 324, we get 59.
Include the next digit (7) from the dividend after 59, then repeat: 597 / 265

Let's proceed to step 4:
If we divide 597 by 265, we get 2 and a remainder of 67.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we take 530 away from 597, we end up with 67.
Append the next digit (2) from the dividend to 67 and continue with: 672 / 265

Step 5:
When dividing 672 by 265, we get 2 with a remainder of 142.
The next digit of our result is 2. 
Result so far: 122.0
If we subtract 530 from 672, we get 142.
Fetch the next digit (9) from the dividend, attach it to 142 and continue: 1429 / 265

Let's proceed to step 6:
The number 265 fits into 1429 5 times, leaving a remainder of 104.
The next digit of our result is 5. 
Result so far: 1225.0
Deduct 1325 from 1429 and we're left with 104.
Grab the next digit (6) from the dividend, add it to 104, then carry on: 1046 / 265

Step 7:
If we divide 1046 by 265, we get 3 and a remainder of 251.
The number 3 becomes the next digit in our result. 
Result so far: 12253.0
Deduct 795 from 1046 and we're left with 251.
Fetch the next digit (6) from the dividend, attach it to 251 and continue: 2516 / 265

Advancing to step 8:
2516 divided by 265 is 9 with a remainder of 131.
The next digit of our result is 9. 
Result so far: 122539.0
Subtract 2385 from 2516 to get 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

On to step 9:
265 goes into 1310 4 times with a remainder of 250.
The number 4 becomes the next digit in our result. 
Result so far: 122539.4
Subtract 1060 from 1310 to get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

On to step 10:
If we divide 2500 by 265, we get 9 and a remainder of 115.
Put 9 as the next digit of the answer. 
Result so far: 122539.49
Subtract 2385 from 2500 to get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Moving on to step 11:
If we divide 1150 by 265, we get 4 and a remainder of 90.
Use 4 as the next digit of our solution. 
Result so far: 122539.494
If we subtract 1060 from 1150, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 12:
If we divide 900 by 265, we get 3 and a remainder of 105.
The number 3 becomes the next digit in our result. 
Result so far: 122539.4943
If we subtract 795 from 900, we get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Going ahead to step 13:
If we divide 1050 by 265, we get 3 and a remainder of 255.
Record the quotient 3 as the next digit in the result. 
Result so far: 122539.49433
The remainder is 255 after subtracting 795 from 1050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

In conclusion, the division gives 122539.49433 with a balance of 0.000255.