We're dividing 32603478 by 177 
We're looking to find how many times 177 goes into 32603478.

Let's proceed to step 1:
3 divided by 177 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 177

On to step 2:
If we divide 32 by 177, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 177

Going ahead to step 3:
177 can be fit into 326 1 times, resulting in a remainder of 149.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 177 from 326 to get 149.
Take the next digit (0) from the dividend and append it to 149, then repeat: 1490 / 177

Step 4:
1490 divided by 177 is 8 with a remainder of 74.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 1416 from 1490 and we're left with 74.
Grab the next digit (3) from the dividend, add it to 74, then carry on: 743 / 177

Advancing to step 5:
When dividing 743 by 177, we get 4 with a remainder of 35.
Write down 4 as next digit of the result. 
Result so far: 184.0
The remainder is 35 after subtracting 708 from 743.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 177

On to step 6:
177 can be fit into 354 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 1842.0
If we subtract 354 from 354, we get 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 177

Step 7:
If we divide 7 by 177, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 18420.0
If we subtract 0 from 7, we get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 177

Step 8:
78 divided by 177 is 0 with a remainder of 78.
Put 0 as the next digit of the answer. 
Result so far: 184200.0
Subtract 0 from 78 to get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 9:
177 goes into 780 4 times with a remainder of 72.
The next digit of our result is 4. 
Result so far: 184200.4
If we subtract 708 from 780, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 10:
The number 177 fits into 720 4 times, leaving a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 184200.44
Deduct 708 from 720 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 184200.44 with a balance of 0.012.