32464427 ÷ 823 
Our goal is to divide 32464427 by 823.

On to step 1:
823 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 823

Step 2:
When dividing 32 by 823, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (4) from the dividend to 32 and continue with: 324 / 823

Let's proceed to step 3:
324 divided by 823 is 0 with a remainder of 324.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 324 after subtracting 0 from 324.
Fetch the next digit (6) from the dividend, attach it to 324 and continue: 3246 / 823

Going ahead to step 4:
When dividing 3246 by 823, we get 3 with a remainder of 777.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 2469 from 3246 and we're left with 777.
Include the next digit (4) from the dividend after 777, then repeat: 7774 / 823

Moving on to step 5:
823 can be fit into 7774 9 times, resulting in a remainder of 367.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Subtracting 7407 from 7774 leaves us with 367.
Include the next digit (4) from the dividend after 367, then repeat: 3674 / 823

On to step 6:
823 can be fit into 3674 4 times, resulting in a remainder of 382.
Write down 4 as next digit of the result. 
Result so far: 394.0
Subtracting 3292 from 3674 leaves us with 382.
Append the next digit (2) from the dividend to 382 and continue with: 3822 / 823

Step 7:
823 can be fit into 3822 4 times, resulting in a remainder of 530.
The next digit of our result is 4. 
Result so far: 3944.0
If we take 3292 away from 3822, we end up with 530.
Append the next digit (7) from the dividend to 530 and continue with: 5307 / 823

Step 8:
823 goes into 5307 6 times with a remainder of 369.
Record the quotient 6 as the next digit in the result. 
Result so far: 39446.0
If we take 4938 away from 5307, we end up with 369.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3690, and continue the process.

Moving on to step 9:
3690 divided by 823 is 4 with a remainder of 398.
The number 4 becomes the next digit in our result. 
Result so far: 39446.4
If we subtract 3292 from 3690, we get 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Moving on to step 10:
If we divide 3980 by 823, we get 4 and a remainder of 688.
The next digit of our result is 4. 
Result so far: 39446.44
Subtract 3292 from 3980 to get 688.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6880, and continue the process.

The final result is 39446.44 with a remainder of 0.688.