Let's divide 32006961 by 284
We want to divide 32006961 by 284.

Moving on to step 1:
3 divided by 284 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 284

Advancing to step 2:
The number 284 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (0) of the dividend behind the 32 and repeat the process: 320 / 284

Advancing to step 3:
284 can be fit into 320 1 times, resulting in a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 284 from 320 leaves us with 36.
Append the next digit (0) from the dividend to 36 and continue with: 360 / 284

Let's proceed to step 4:
The number 284 fits into 360 1 times, leaving a remainder of 76.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 76 after subtracting 284 from 360.
Bring next digit (6) of the dividend behind the 76 and repeat the process: 766 / 284

Step 5:
The number 284 fits into 766 2 times, leaving a remainder of 198.
The number 2 becomes the next digit in our result. 
Result so far: 112.0
The remainder is 198 after subtracting 568 from 766.
Grab the next digit (9) from the dividend, add it to 198, then carry on: 1989 / 284

Advancing to step 6:
284 can be fit into 1989 7 times, resulting in a remainder of 1.
The next digit of our result is 7. 
Result so far: 1127.0
If we subtract 1988 from 1989, we get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 284

On to step 7:
284 can be fit into 16 0 times, resulting in a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 11270.0
The remainder is 16 after subtracting 0 from 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 284

Moving on to step 8:
284 can be fit into 161 0 times, resulting in a remainder of 161.
Use 0 as the next digit of our solution. 
Result so far: 112700.0
Deduct 0 from 161 and we're left with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Going ahead to step 9:
284 goes into 1610 5 times with a remainder of 190.
The next digit of our result is 5. 
Result so far: 112700.5
If we take 1420 away from 1610, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 10:
When dividing 1900 by 284, we get 6 with a remainder of 196.
Write down 6 as next digit of the result. 
Result so far: 112700.56
If we take 1704 away from 1900, we end up with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Step 11:
If we divide 1960 by 284, we get 6 and a remainder of 256.
The number 6 becomes the next digit in our result. 
Result so far: 112700.566
Deduct 1704 from 1960 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

In conclusion, the division gives 112700.566 with a balance of 0.0256.