We look at the division of 32167 by 83 
We want to divide 32167 by 83.

Step 1:
83 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 83

Going ahead to step 2:
32 divided by 83 is 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 83

On to step 3:
321 divided by 83 is 3 with a remainder of 72.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 249 from 321 leaves us with 72.
Grab the next digit (6) from the dividend, add it to 72, then carry on: 726 / 83

Moving on to step 4:
83 can be fit into 726 8 times, resulting in a remainder of 62.
Use 8 as the next digit of our solution. 
Result so far: 38.0
If we subtract 664 from 726, we get 62.
Grab the next digit (7) from the dividend, add it to 62, then carry on: 627 / 83

On to step 5:
When dividing 627 by 83, we get 7 with a remainder of 46.
The next digit of our result is 7. 
Result so far: 387.0
The remainder is 46 after subtracting 581 from 627.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 6:
The number 83 fits into 460 5 times, leaving a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 387.5
The remainder is 45 after subtracting 415 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 7:
The number 83 fits into 450 5 times, leaving a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 387.55
If we subtract 415 from 450, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final result is 387.55 with a remainder of 0.035.