32973985 ÷ 87 
We want to figure out the number of times 32973985 can be divided by 87.

On to step 1:
If we divide 3 by 87, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 87

On to step 2:
The number 87 fits into 32 0 times, leaving a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (9) from the dividend and append it to 32, then repeat: 329 / 87

Advancing to step 3:
87 goes into 329 3 times with a remainder of 68.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 68 after subtracting 261 from 329.
Fetch the next digit (7) from the dividend, attach it to 68 and continue: 687 / 87

Going ahead to step 4:
687 divided by 87 is 7 with a remainder of 78.
Put 7 as the next digit of the answer. 
Result so far: 37.0
The remainder is 78 after subtracting 609 from 687.
Bring next digit (3) of the dividend behind the 78 and repeat the process: 783 / 87

Going ahead to step 5:
The number 87 fits into 783 9 times, leaving a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 379.0
The remainder is 0 after subtracting 783 from 783.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 87

Let's proceed to step 6:
If we divide 9 by 87, we get 0 and a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 3790.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 87

Advancing to step 7:
The number 87 fits into 98 1 times, leaving a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 37901.0
If we take 87 away from 98, we end up with 11.
Fetch the next digit (5) from the dividend, attach it to 11 and continue: 115 / 87

Advancing to step 8:
87 can be fit into 115 1 times, resulting in a remainder of 28.
The next digit of our result is 1. 
Result so far: 379011.0
The remainder is 28 after subtracting 87 from 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
The number 87 fits into 280 3 times, leaving a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 379011.3
Subtracting 261 from 280 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 10:
The number 87 fits into 190 2 times, leaving a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 379011.32
Subtract 174 from 190 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 11:
The number 87 fits into 160 1 times, leaving a remainder of 73.
Record the quotient 1 as the next digit in the result. 
Result so far: 379011.321
The remainder is 73 after subtracting 87 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Let's proceed to step 12:
When dividing 730 by 87, we get 8 with a remainder of 34.
The next digit of our result is 8. 
Result so far: 379011.3218
If we subtract 696 from 730, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 13:
340 divided by 87 is 3 with a remainder of 79.
The number 3 becomes the next digit in our result. 
Result so far: 379011.32183
Subtract 261 from 340 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 14:
When dividing 790 by 87, we get 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 379011.321839
Subtract 783 from 790 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 15:
The number 87 fits into 70 0 times, leaving a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 379011.321839
The remainder is 70 after subtracting 0 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 16:
The number 87 fits into 700 8 times, leaving a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 379011.32183908
If we take 696 away from 700, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 379011.32183908 with a remaining 4e-09.