32706835 divided by 438 
Our goal is to divide 32706835 by 438.

Going ahead to step 1:
438 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 438

Let's proceed to step 2:
When dividing 32 by 438, we get 0 with 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.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 438

Moving on to step 3:
When dividing 327 by 438, we get 0 with a remainder of 327.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 327, we get 327.
Take the next digit (0) from the dividend and append it to 327, then repeat: 3270 / 438

Let's proceed to step 4:
If we divide 3270 by 438, we get 7 and a remainder of 204.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 3066 from 3270, we get 204.
Take the next digit (6) from the dividend and append it to 204, then repeat: 2046 / 438

On to step 5:
2046 divided by 438 is 4 with a remainder of 294.
Write down 4 as next digit of the result. 
Result so far: 74.0
If we take 1752 away from 2046, we end up with 294.
Include the next digit (8) from the dividend after 294, then repeat: 2948 / 438

Advancing to step 6:
When dividing 2948 by 438, we get 6 with a remainder of 320.
Use 6 as the next digit of our solution. 
Result so far: 746.0
Subtracting 2628 from 2948 leaves us with 320.
Grab the next digit (3) from the dividend, add it to 320, then carry on: 3203 / 438

Going ahead to step 7:
When dividing 3203 by 438, we get 7 with a remainder of 137.
Record the quotient 7 as the next digit in the result. 
Result so far: 7467.0
The remainder is 137 after subtracting 3066 from 3203.
Take the next digit (5) from the dividend and append it to 137, then repeat: 1375 / 438

Let's proceed to step 8:
438 can be fit into 1375 3 times, resulting in a remainder of 61.
Put 3 as the next digit of the answer. 
Result so far: 74673.0
The remainder is 61 after subtracting 1314 from 1375.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 9:
The number 438 fits into 610 1 times, leaving a remainder of 172.
Put 1 as the next digit of the answer. 
Result so far: 74673.1
Deduct 438 from 610 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 10:
If we divide 1720 by 438, we get 3 and a remainder of 406.
Record the quotient 3 as the next digit in the result. 
Result so far: 74673.13
Deduct 1314 from 1720 and we're left with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Moving on to step 11:
The number 438 fits into 4060 9 times, leaving a remainder of 118.
Record the quotient 9 as the next digit in the result. 
Result so far: 74673.139
If we subtract 3942 from 4060, we get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 12:
438 can be fit into 1180 2 times, resulting in a remainder of 304.
Put 2 as the next digit of the answer. 
Result so far: 74673.1392
Subtracting 876 from 1180 leaves us with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

On to step 13:
The number 438 fits into 3040 6 times, leaving a remainder of 412.
The number 6 becomes the next digit in our result. 
Result so far: 74673.13926
Subtract 2628 from 3040 to get 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

Moving on to step 14:
The number 438 fits into 4120 9 times, leaving a remainder of 178.
Use 9 as the next digit of our solution. 
Result so far: 74673.139269
Deduct 3942 from 4120 and we're left with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Going ahead to step 15:
1780 divided by 438 is 4 with a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 74673.1392694
If we subtract 1752 from 1780, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 16:
If we divide 280 by 438, we get 0 and a remainder of 280.
Record the quotient 0 as the next digit in the result. 
Result so far: 74673.1392694
The remainder is 280 after subtracting 0 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

The final outcome is 74673.1392694, with a leftover of 2.8e-07.