399371 ÷ 32 
We want to figure out the number of times 399371 can be divided by 32.

On to step 1:
When dividing 3 by 32, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 32

Advancing to step 2:
The number 32 fits into 39 1 times, leaving a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 32 from 39 leaves us with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 32

Step 3:
32 can be fit into 79 2 times, resulting in a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 15 after subtracting 64 from 79.
Include the next digit (3) from the dividend after 15, then repeat: 153 / 32

Step 4:
If we divide 153 by 32, we get 4 and a remainder of 25.
The next digit of our result is 4. 
Result so far: 124.0
If we subtract 128 from 153, we get 25.
Append the next digit (7) from the dividend to 25 and continue with: 257 / 32

Let's proceed to step 5:
257 divided by 32 is 8 with a remainder of 1.
Write down 8 as next digit of the result. 
Result so far: 1248.0
Deduct 256 from 257 and we're left with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 32

Advancing to step 6:
32 goes into 11 0 times with a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 12480.0
Subtracting 0 from 11 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
When dividing 110 by 32, we get 3 with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 12480.3
Subtracting 96 from 110 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
If we divide 140 by 32, we get 4 and a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 12480.34
Subtract 128 from 140 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
If we divide 120 by 32, we get 3 and a remainder of 24.
The next digit of our result is 3. 
Result so far: 12480.343
Subtract 96 from 120 to 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.

Moving on to step 10:
If we divide 240 by 32, we get 7 and a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 12480.3437
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 11:
160 divided by 32 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12480.34375
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
If we divide 0 by 32, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12480.34375
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12480.34375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 12480.34375 and a remainder of 0.0.