32357971 divided by 460 
We want to figure out the number of times 32357971 can be divided by 460.

Moving on to step 1:
If we divide 3 by 460, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 460

Let's proceed to step 2:
The number 460 fits into 32 0 times, leaving a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 460

Going ahead to step 3:
The number 460 fits into 323 0 times, leaving a remainder of 323.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 323 after subtracting 0 from 323.
Grab the next digit (5) from the dividend, add it to 323, then carry on: 3235 / 460

Going ahead to step 4:
The number 460 fits into 3235 7 times, leaving a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 3220 from 3235 and we're left with 15.
Fetch the next digit (7) from the dividend, attach it to 15 and continue: 157 / 460

Step 5:
The number 460 fits into 157 0 times, leaving a remainder of 157.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
If we subtract 0 from 157, we get 157.
Fetch the next digit (9) from the dividend, attach it to 157 and continue: 1579 / 460

Let's proceed to step 6:
1579 divided by 460 is 3 with a remainder of 199.
The number 3 becomes the next digit in our result. 
Result so far: 703.0
The remainder is 199 after subtracting 1380 from 1579.
Fetch the next digit (7) from the dividend, attach it to 199 and continue: 1997 / 460

Advancing to step 7:
1997 divided by 460 is 4 with a remainder of 157.
The number 4 becomes the next digit in our result. 
Result so far: 7034.0
Subtracting 1840 from 1997 leaves us with 157.
Take the next digit (1) from the dividend and append it to 157, then repeat: 1571 / 460

Advancing to step 8:
1571 divided by 460 is 3 with a remainder of 191.
The next digit of our result is 3. 
Result so far: 70343.0
Subtract 1380 from 1571 to get 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Advancing to step 9:
When dividing 1910 by 460, we get 4 with a remainder of 70.
Put 4 as the next digit of the answer. 
Result so far: 70343.4
Subtracting 1840 from 1910 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
When dividing 700 by 460, we get 1 with a remainder of 240.
The number 1 becomes the next digit in our result. 
Result so far: 70343.41
Subtract 460 from 700 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 11:
460 goes into 2400 5 times with a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 70343.415
Deduct 2300 from 2400 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 12:
The number 460 fits into 1000 2 times, leaving a remainder of 80.
Record the quotient 2 as the next digit in the result. 
Result so far: 70343.4152
Deduct 920 from 1000 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 13:
When dividing 800 by 460, we get 1 with a remainder of 340.
Use 1 as the next digit of our solution. 
Result so far: 70343.41521
Subtract 460 from 800 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 14:
If we divide 3400 by 460, we get 7 and a remainder of 180.
Use 7 as the next digit of our solution. 
Result so far: 70343.415217
The remainder is 180 after subtracting 3220 from 3400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 15:
1800 divided by 460 is 3 with a remainder of 420.
Put 3 as the next digit of the answer. 
Result so far: 70343.4152173
Deduct 1380 from 1800 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 16:
If we divide 4200 by 460, we get 9 and a remainder of 60.
Write down 9 as next digit of the result. 
Result so far: 70343.41521739
The remainder is 60 after subtracting 4140 from 4200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final result is 70343.41521739 with a remainder of 6e-08.