We divide 32619920 by 725
We want to figure out the number of times 32619920 can be divided by 725.

Moving on to step 1:
When dividing 3 by 725, we get 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.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 725

On to step 2:
When dividing 32 by 725, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 725

On to step 3:
When dividing 326 by 725, we get 0 with a remainder of 326.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 326 and we're left with 326.
Take the next digit (1) from the dividend and append it to 326, then repeat: 3261 / 725

Advancing to step 4:
725 goes into 3261 4 times with a remainder of 361.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 361 after subtracting 2900 from 3261.
Bring next digit (9) of the dividend behind the 361 and repeat the process: 3619 / 725

Step 5:
3619 divided by 725 is 4 with a remainder of 719.
Write down 4 as next digit of the result. 
Result so far: 44.0
The remainder is 719 after subtracting 2900 from 3619.
Fetch the next digit (9) from the dividend, attach it to 719 and continue: 7199 / 725

Going ahead to step 6:
The number 725 fits into 7199 9 times, leaving a remainder of 674.
Put 9 as the next digit of the answer. 
Result so far: 449.0
If we subtract 6525 from 7199, we get 674.
Fetch the next digit (2) from the dividend, attach it to 674 and continue: 6742 / 725

Step 7:
When dividing 6742 by 725, we get 9 with a remainder of 217.
Record the quotient 9 as the next digit in the result. 
Result so far: 4499.0
Subtracting 6525 from 6742 leaves us with 217.
Grab the next digit (0) from the dividend, add it to 217, then carry on: 2170 / 725

Going ahead to step 8:
725 goes into 2170 2 times with a remainder of 720.
The number 2 becomes the next digit in our result. 
Result so far: 44992.0
If we subtract 1450 from 2170, we get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Let's proceed to step 9:
If we divide 7200 by 725, we get 9 and a remainder of 675.
The next digit of our result is 9. 
Result so far: 44992.9
If we take 6525 away from 7200, we end up with 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

On to step 10:
6750 divided by 725 is 9 with a remainder of 225.
Put 9 as the next digit of the answer. 
Result so far: 44992.99
The remainder is 225 after subtracting 6525 from 6750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Our division results in 44992.99 with a remaining 0.225.