We look at the division of 324120 by 32 
We want to figure out the number of times 324120 can be divided by 32.

On to step 1:
The number 32 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 32

Moving on to step 2:
When dividing 32 by 32, we get 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 32 away from 32, we end up with 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 32

On to step 3:
When dividing 4 by 32, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (1) from the dividend after 4, then repeat: 41 / 32

Moving on to step 4:
If we divide 41 by 32, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
Subtract 32 from 41 to get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 32

Advancing to step 5:
32 goes into 92 2 times with a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 1012.0
The remainder is 28 after subtracting 64 from 92.
Bring next digit (0) of the dividend behind the 28 and repeat the process: 280 / 32

Advancing to step 6:
32 can be fit into 280 8 times, resulting in a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 10128.0
Subtract 256 from 280 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
240 divided by 32 is 7 with a remainder of 16.
The next digit of our result is 7. 
Result so far: 10128.7
Subtracting 224 from 240 leaves us 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.

Advancing to step 8:
32 can be fit into 160 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 10128.75
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.

Moving on to step 9:
When dividing 0 by 32, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 10128.75
If we subtract 0 from 0, we 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.

Let's proceed 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: 10128.75
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.

The final result is 10128.75 with a remainder of 0.0.