32941097 ÷ 863 
We want to figure out the number of times 32941097 can be divided by 863.

Step 1:
If we divide 3 by 863, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 863

Moving on to step 2:
When dividing 32 by 863, we get 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 863

Moving on to step 3:
863 goes into 329 0 times with a remainder of 329.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 329 after subtracting 0 from 329.
Fetch the next digit (4) from the dividend, attach it to 329 and continue: 3294 / 863

Advancing to step 4:
When dividing 3294 by 863, we get 3 with a remainder of 705.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 2589 away from 3294, we end up with 705.
Fetch the next digit (1) from the dividend, attach it to 705 and continue: 7051 / 863

On to step 5:
863 can be fit into 7051 8 times, resulting in a remainder of 147.
Put 8 as the next digit of the answer. 
Result so far: 38.0
The remainder is 147 after subtracting 6904 from 7051.
Grab the next digit (0) from the dividend, add it to 147, then carry on: 1470 / 863

Going ahead to step 6:
If we divide 1470 by 863, we get 1 and a remainder of 607.
Record the quotient 1 as the next digit in the result. 
Result so far: 381.0
Deduct 863 from 1470 and we're left with 607.
Grab the next digit (9) from the dividend, add it to 607, then carry on: 6079 / 863

Step 7:
6079 divided by 863 is 7 with a remainder of 38.
The next digit of our result is 7. 
Result so far: 3817.0
Deduct 6041 from 6079 and we're left with 38.
Grab the next digit (7) from the dividend, add it to 38, then carry on: 387 / 863

On to step 8:
863 can be fit into 387 0 times, resulting in a remainder of 387.
Use 0 as the next digit of our solution. 
Result so far: 38170.0
Subtracting 0 from 387 leaves us with 387.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3870, and continue the process.

Step 9:
863 can be fit into 3870 4 times, resulting in a remainder of 418.
Put 4 as the next digit of the answer. 
Result so far: 38170.4
If we subtract 3452 from 3870, we get 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

Step 10:
When dividing 4180 by 863, we get 4 with a remainder of 728.
Write down 4 as next digit of the result. 
Result so far: 38170.44
Subtract 3452 from 4180 to get 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

The final outcome is 38170.44, with a leftover of 0.728.