32913796 ÷ 531 
We want to figure out the number of times 32913796 can be divided by 531.

On to step 1:
3 divided by 531 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 531

Moving on to step 2:
When dividing 32 by 531, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Take the next digit (9) from the dividend and append it to 32, then repeat: 329 / 531

Moving on to step 3:
531 goes into 329 0 times with a remainder of 329.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 329 leaves us with 329.
Bring next digit (1) of the dividend behind the 329 and repeat the process: 3291 / 531

Moving on to step 4:
The number 531 fits into 3291 6 times, leaving a remainder of 105.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 3186 from 3291, we get 105.
Append the next digit (3) from the dividend to 105 and continue with: 1053 / 531

Moving on to step 5:
When dividing 1053 by 531, we get 1 with a remainder of 522.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
Subtract 531 from 1053 to get 522.
Fetch the next digit (7) from the dividend, attach it to 522 and continue: 5227 / 531

Let's proceed to step 6:
If we divide 5227 by 531, we get 9 and a remainder of 448.
Write down 9 as next digit of the result. 
Result so far: 619.0
Deduct 4779 from 5227 and we're left with 448.
Grab the next digit (9) from the dividend, add it to 448, then carry on: 4489 / 531

Advancing to step 7:
If we divide 4489 by 531, we get 8 and a remainder of 241.
Use 8 as the next digit of our solution. 
Result so far: 6198.0
If we take 4248 away from 4489, we end up with 241.
Take the next digit (6) from the dividend and append it to 241, then repeat: 2416 / 531

Let's proceed to step 8:
2416 divided by 531 is 4 with a remainder of 292.
The next digit of our result is 4. 
Result so far: 61984.0
If we subtract 2124 from 2416, we get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Step 9:
2920 divided by 531 is 5 with a remainder of 265.
Write down 5 as next digit of the result. 
Result so far: 61984.5
If we take 2655 away from 2920, we end up 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 10:
2650 divided by 531 is 4 with a remainder of 526.
Record the quotient 4 as the next digit in the result. 
Result so far: 61984.54
Deduct 2124 from 2650 and we're left with 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Let's proceed to step 11:
If we divide 5260 by 531, we get 9 and a remainder of 481.
Record the quotient 9 as the next digit in the result. 
Result so far: 61984.549
If we take 4779 away from 5260, we end up with 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Moving on to step 12:
When dividing 4810 by 531, we get 9 with a remainder of 31.
Record the quotient 9 as the next digit in the result. 
Result so far: 61984.5499
Subtracting 4779 from 4810 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Our division results in 61984.5499 with a remaining 0.00031.