We're dividing 407444 by 32 
Let's see how many times 32 fits into 407444.

Step 1:
4 divided by 32 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 32

Let's proceed to step 2:
When dividing 40 by 32, we get 1 with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 32 from 40 leaves us with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 32

Step 3:
87 divided by 32 is 2 with a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtract 64 from 87 to get 23.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 32

Let's proceed to step 4:
234 divided by 32 is 7 with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 127.0
If we take 224 away from 234, we end up with 10.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 32

Moving on to step 5:
If we divide 104 by 32, we get 3 and a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 1273.0
Deduct 96 from 104 and we're left with 8.
Include the next digit (4) from the dividend after 8, then repeat: 84 / 32

Moving on to step 6:
84 divided by 32 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 12732.0
Deduct 64 from 84 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
200 divided by 32 is 6 with a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 12732.6
Deduct 192 from 200 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
The number 32 fits into 80 2 times, leaving a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 12732.62
The remainder is 16 after subtracting 64 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
32 can be fit into 160 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12732.625
Subtract 160 from 160 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
When dividing 0 by 32, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12732.625
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12732.625
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 12732.625 with a balance of 0.0.