We look at the division of 32732 by 78 
We want to figure out the number of times 32732 can be divided by 78.

Let's proceed to step 1:
78 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 78

Going ahead to step 2:
78 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 78

Moving on to step 3:
78 goes into 327 4 times with a remainder of 15.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 312 away from 327, we end up with 15.
Fetch the next digit (3) from the dividend, attach it to 15 and continue: 153 / 78

Moving on to step 4:
78 goes into 153 1 times with a remainder of 75.
Record the quotient 1 as the next digit in the result. 
Result so far: 41.0
If we take 78 away from 153, we end up with 75.
Take the next digit (2) from the dividend and append it to 75, then repeat: 752 / 78

Step 5:
752 divided by 78 is 9 with a remainder of 50.
Record the quotient 9 as the next digit in the result. 
Result so far: 419.0
Subtracting 702 from 752 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 6:
500 divided by 78 is 6 with a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 419.6
If we subtract 468 from 500, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
78 goes into 320 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 419.64
Deduct 312 from 320 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
78 can be fit into 80 1 times, resulting in a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 419.641
If we subtract 78 from 80, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
The number 78 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 419.641
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
The number 78 fits into 200 2 times, leaving a remainder of 44.
Put 2 as the next digit of the answer. 
Result so far: 419.64102
If we subtract 156 from 200, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 11:
78 can be fit into 440 5 times, resulting in a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 419.641025
If we subtract 390 from 440, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 12:
500 divided by 78 is 6 with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 419.6410256
If we take 468 away from 500, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 13:
78 can be fit into 320 4 times, resulting in a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 419.64102564
If we subtract 312 from 320, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 419.64102564, with a leftover of 8e-09.