We look at the division of 123992 by 32 
Let's see how many times 32 fits into 123992.

Moving on to step 1:
If we divide 1 by 32, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 32

Let's proceed to step 2:
When dividing 12 by 32, we get 0 with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Append the next digit (3) from the dividend to 12 and continue with: 123 / 32

Advancing to step 3:
123 divided by 32 is 3 with a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 27 after subtracting 96 from 123.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 32

Going ahead to step 4:
32 can be fit into 279 8 times, resulting in a remainder of 23.
The next digit of our result is 8. 
Result so far: 38.0
Subtracting 256 from 279 leaves us with 23.
Include the next digit (9) from the dividend after 23, then repeat: 239 / 32

On to step 5:
When dividing 239 by 32, we get 7 with a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 387.0
If we subtract 224 from 239, we get 15.
Bring next digit (2) of the dividend behind the 15 and repeat the process: 152 / 32

Step 6:
152 divided by 32 is 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 3874.0
Deduct 128 from 152 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
When dividing 240 by 32, we get 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 3874.7
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 8:
If we divide 160 by 32, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 3874.75
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.

Going ahead to step 9:
When dividing 0 by 32, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3874.75
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
0 divided by 32 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3874.75
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.

In conclusion, the division gives 3874.75 with a balance of 0.0.