We divide 32496 by 88
We want to figure out the number of times 32496 can be divided by 88.

Moving on to step 1:
3 divided by 88 is 0 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.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 88

Moving on to step 2:
32 divided by 88 is 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 88

Let's proceed to step 3:
88 goes into 324 3 times with a remainder of 60.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 264 from 324, we get 60.
Fetch the next digit (9) from the dividend, attach it to 60 and continue: 609 / 88

Step 4:
When dividing 609 by 88, we get 6 with a remainder of 81.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
Subtract 528 from 609 to get 81.
Include the next digit (6) from the dividend after 81, then repeat: 816 / 88

Step 5:
816 divided by 88 is 9 with a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 369.0
Deduct 792 from 816 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 6:
The number 88 fits into 240 2 times, leaving a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 369.2
If we take 176 away from 240, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 7:
88 can be fit into 640 7 times, resulting in a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 369.27
Subtracting 616 from 640 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 8:
If we divide 240 by 88, we get 2 and a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 369.272
If we subtract 176 from 240, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 9:
The number 88 fits into 640 7 times, leaving a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 369.2727
If we subtract 616 from 640, we 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.

Going ahead to step 10:
The number 88 fits into 240 2 times, leaving a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 369.27272
Deduct 176 from 240 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 11:
If we divide 640 by 88, we get 7 and a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 369.272727
Subtracting 616 from 640 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
The number 88 fits into 240 2 times, leaving a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 369.2727272
If we take 176 away from 240, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 13:
The number 88 fits into 640 7 times, leaving a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 369.27272727
If we take 616 away from 640, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 369.27272727 with a balance of 2.4e-08.