32168 ÷ 72 
We want to figure out the number of times 32168 can be divided by 72.

Moving on to step 1:
If we divide 3 by 72, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 72

Advancing to step 2:
72 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 72

Moving on to step 3:
321 divided by 72 is 4 with a remainder of 33.
The next digit of our result is 4. 
Result so far: 4.0
If we take 288 away from 321, we end up with 33.
Append the next digit (6) from the dividend to 33 and continue with: 336 / 72

Step 4:
If we divide 336 by 72, we get 4 and a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
If we subtract 288 from 336, we get 48.
Take the next digit (8) from the dividend and append it to 48, then repeat: 488 / 72

On to step 5:
The number 72 fits into 488 6 times, leaving a remainder of 56.
Put 6 as the next digit of the answer. 
Result so far: 446.0
Deduct 432 from 488 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 6:
72 goes into 560 7 times with a remainder of 56.
Use 7 as the next digit of our solution. 
Result so far: 446.7
Subtract 504 from 560 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 7:
The number 72 fits into 560 7 times, leaving a remainder of 56.
Use 7 as the next digit of our solution. 
Result so far: 446.77
The remainder is 56 after subtracting 504 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 446.77 with a remaining 0.056.