We're dividing 32991361 by 811 
We want to figure out the number of times 32991361 can be divided by 811.

Moving on to step 1:
The number 811 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 811

Step 2:
If we divide 32 by 811, we get 0 and a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (9) from the dividend, add it to 32, then carry on: 329 / 811

Going ahead to step 3:
329 divided by 811 is 0 with a remainder of 329.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 329, we get 329.
Grab the next digit (9) from the dividend, add it to 329, then carry on: 3299 / 811

Advancing to step 4:
If we divide 3299 by 811, we get 4 and a remainder of 55.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 3244 away from 3299, we end up with 55.
Take the next digit (1) from the dividend and append it to 55, then repeat: 551 / 811

Moving on to step 5:
If we divide 551 by 811, we get 0 and a remainder of 551.
Put 0 as the next digit of the answer. 
Result so far: 40.0
If we subtract 0 from 551, we get 551.
Grab the next digit (3) from the dividend, add it to 551, then carry on: 5513 / 811

Step 6:
811 can be fit into 5513 6 times, resulting in a remainder of 647.
The number 6 becomes the next digit in our result. 
Result so far: 406.0
If we subtract 4866 from 5513, we get 647.
Fetch the next digit (6) from the dividend, attach it to 647 and continue: 6476 / 811

On to step 7:
811 goes into 6476 7 times with a remainder of 799.
Use 7 as the next digit of our solution. 
Result so far: 4067.0
The remainder is 799 after subtracting 5677 from 6476.
Include the next digit (1) from the dividend after 799, then repeat: 7991 / 811

Going ahead to step 8:
7991 divided by 811 is 9 with a remainder of 692.
The number 9 becomes the next digit in our result. 
Result so far: 40679.0
Subtract 7299 from 7991 to get 692.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6920, and continue the process.

Let's proceed to step 9:
6920 divided by 811 is 8 with a remainder of 432.
The number 8 becomes the next digit in our result. 
Result so far: 40679.8
If we subtract 6488 from 6920, we get 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Advancing to step 10:
When dividing 4320 by 811, we get 5 with a remainder of 265.
The next digit of our result is 5. 
Result so far: 40679.85
Subtracting 4055 from 4320 leaves us with 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

Going ahead to step 11:
2650 divided by 811 is 3 with a remainder of 217.
Record the quotient 3 as the next digit in the result. 
Result so far: 40679.853
If we subtract 2433 from 2650, we get 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Moving on to step 12:
When dividing 2170 by 811, we get 2 with a remainder of 548.
The number 2 becomes the next digit in our result. 
Result so far: 40679.8532
The remainder is 548 after subtracting 1622 from 2170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

On to step 13:
When dividing 5480 by 811, we get 6 with a remainder of 614.
Write down 6 as next digit of the result. 
Result so far: 40679.85326
Deduct 4866 from 5480 and we're left with 614.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6140, and continue the process.

Going ahead to step 14:
811 can be fit into 6140 7 times, resulting in a remainder of 463.
Put 7 as the next digit of the answer. 
Result so far: 40679.853267
If we subtract 5677 from 6140, we get 463.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

Going ahead to step 15:
If we divide 4630 by 811, we get 5 and a remainder of 575.
The next digit of our result is 5. 
Result so far: 40679.8532675
Deduct 4055 from 4630 and we're left with 575.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5750, and continue the process.

Moving on to step 16:
5750 divided by 811 is 7 with a remainder of 73.
Record the quotient 7 as the next digit in the result. 
Result so far: 40679.85326757
If we take 5677 away from 5750, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

The final result is 40679.85326757 with a remainder of 7.3e-08.