32726304 ÷ 480 
We want to divide 32726304 by 480.

Let's proceed to step 1:
480 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 480

Let's proceed to step 2:
The number 480 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 480

Let's proceed to step 3:
When dividing 327 by 480, we get 0 with a remainder of 327.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 327 to get 327.
Take the next digit (2) from the dividend and append it to 327, then repeat: 3272 / 480

Moving on to step 4:
480 can be fit into 3272 6 times, resulting in a remainder of 392.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 392 after subtracting 2880 from 3272.
Grab the next digit (6) from the dividend, add it to 392, then carry on: 3926 / 480

Moving on to step 5:
When dividing 3926 by 480, we get 8 with a remainder of 86.
The number 8 becomes the next digit in our result. 
Result so far: 68.0
Deduct 3840 from 3926 and we're left with 86.
Take the next digit (3) from the dividend and append it to 86, then repeat: 863 / 480

On to step 6:
The number 480 fits into 863 1 times, leaving a remainder of 383.
Record the quotient 1 as the next digit in the result. 
Result so far: 681.0
If we subtract 480 from 863, we get 383.
Include the next digit (0) from the dividend after 383, then repeat: 3830 / 480

Let's proceed to step 7:
The number 480 fits into 3830 7 times, leaving a remainder of 470.
The number 7 becomes the next digit in our result. 
Result so far: 6817.0
The remainder is 470 after subtracting 3360 from 3830.
Include the next digit (4) from the dividend after 470, then repeat: 4704 / 480

Going ahead to step 8:
When dividing 4704 by 480, we get 9 with a remainder of 384.
Use 9 as the next digit of our solution. 
Result so far: 68179.0
If we take 4320 away from 4704, we end up with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Advancing to step 9:
480 goes into 3840 8 times with a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 68179.8
If we subtract 3840 from 3840, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
When dividing 0 by 480, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 68179.8
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
When dividing 0 by 480, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 68179.8
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 68179.8 with a remainder of 0.0.