32706439 ÷ 827 
We're looking to find how many times 827 goes into 32706439.

Moving on to step 1:
The number 827 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 827

Going ahead to step 2:
827 can be fit into 32 0 times, resulting in a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 827

Going ahead to step 3:
If we divide 327 by 827, we get 0 and a remainder of 327.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 327, we get 327.
Append the next digit (0) from the dividend to 327 and continue with: 3270 / 827

Let's proceed to step 4:
827 goes into 3270 3 times with a remainder of 789.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 2481 away from 3270, we end up with 789.
Fetch the next digit (6) from the dividend, attach it to 789 and continue: 7896 / 827

Advancing to step 5:
827 goes into 7896 9 times with a remainder of 453.
The next digit of our result is 9. 
Result so far: 39.0
If we subtract 7443 from 7896, we get 453.
Take the next digit (4) from the dividend and append it to 453, then repeat: 4534 / 827

Let's proceed to step 6:
4534 divided by 827 is 5 with a remainder of 399.
Put 5 as the next digit of the answer. 
Result so far: 395.0
Subtracting 4135 from 4534 leaves us with 399.
Grab the next digit (3) from the dividend, add it to 399, then carry on: 3993 / 827

Going ahead to step 7:
827 goes into 3993 4 times with a remainder of 685.
Use 4 as the next digit of our solution. 
Result so far: 3954.0
Subtract 3308 from 3993 to get 685.
Bring next digit (9) of the dividend behind the 685 and repeat the process: 6859 / 827

Going ahead to step 8:
827 can be fit into 6859 8 times, resulting in a remainder of 243.
Put 8 as the next digit of the answer. 
Result so far: 39548.0
Deduct 6616 from 6859 and we're left with 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

On to step 9:
2430 divided by 827 is 2 with a remainder of 776.
Write down 2 as next digit of the result. 
Result so far: 39548.2
Deduct 1654 from 2430 and we're left with 776.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7760, and continue the process.

Going ahead to step 10:
827 can be fit into 7760 9 times, resulting in a remainder of 317.
The number 9 becomes the next digit in our result. 
Result so far: 39548.29
If we subtract 7443 from 7760, we get 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

On to step 11:
The number 827 fits into 3170 3 times, leaving a remainder of 689.
The next digit of our result is 3. 
Result so far: 39548.293
Subtracting 2481 from 3170 leaves us with 689.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6890, and continue the process.

On to step 12:
827 goes into 6890 8 times with a remainder of 274.
Put 8 as the next digit of the answer. 
Result so far: 39548.2938
If we subtract 6616 from 6890, we get 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Going ahead to step 13:
827 goes into 2740 3 times with a remainder of 259.
Put 3 as the next digit of the answer. 
Result so far: 39548.29383
If we subtract 2481 from 2740, we get 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Let's proceed to step 14:
If we divide 2590 by 827, we get 3 and a remainder of 109.
Write down 3 as next digit of the result. 
Result so far: 39548.293833
The remainder is 109 after subtracting 2481 from 2590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

In conclusion, the division gives 39548.293833 with a balance of 1.09e-05.