We're dividing 32267617 by 819 
Our goal is to divide 32267617 by 819.

Step 1:
The number 819 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 819

Going ahead to step 2:
32 divided by 819 is 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Take the next digit (2) from the dividend and append it to 32, then repeat: 322 / 819

On to step 3:
322 divided by 819 is 0 with a remainder of 322.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 322 and we're left with 322.
Bring next digit (6) of the dividend behind the 322 and repeat the process: 3226 / 819

Let's proceed to step 4:
If we divide 3226 by 819, we get 3 and a remainder of 769.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 769 after subtracting 2457 from 3226.
Fetch the next digit (7) from the dividend, attach it to 769 and continue: 7697 / 819

Going ahead to step 5:
7697 divided by 819 is 9 with a remainder of 326.
The next digit of our result is 9. 
Result so far: 39.0
If we take 7371 away from 7697, we end up with 326.
Grab the next digit (6) from the dividend, add it to 326, then carry on: 3266 / 819

Moving on to step 6:
If we divide 3266 by 819, we get 3 and a remainder of 809.
The next digit of our result is 3. 
Result so far: 393.0
If we take 2457 away from 3266, we end up with 809.
Include the next digit (1) from the dividend after 809, then repeat: 8091 / 819

Going ahead to step 7:
If we divide 8091 by 819, we get 9 and a remainder of 720.
The next digit of our result is 9. 
Result so far: 3939.0
Deduct 7371 from 8091 and we're left with 720.
Include the next digit (7) from the dividend after 720, then repeat: 7207 / 819

On to step 8:
819 can be fit into 7207 8 times, resulting in a remainder of 655.
Record the quotient 8 as the next digit in the result. 
Result so far: 39398.0
The remainder is 655 after subtracting 6552 from 7207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6550, and continue the process.

Moving on to step 9:
6550 divided by 819 is 7 with a remainder of 817.
Write down 7 as next digit of the result. 
Result so far: 39398.7
If we subtract 5733 from 6550, we get 817.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8170, and continue the process.

On to step 10:
8170 divided by 819 is 9 with a remainder of 799.
Put 9 as the next digit of the answer. 
Result so far: 39398.79
Subtracting 7371 from 8170 leaves us with 799.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7990, and continue the process.

On to step 11:
819 goes into 7990 9 times with a remainder of 619.
The next digit of our result is 9. 
Result so far: 39398.799
Subtracting 7371 from 7990 leaves us with 619.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6190, and continue the process.

The final result is 39398.799 with a remainder of 0.0619.