We look at the division of 32706379 by 494 
We want to divide 32706379 by 494.

Let's proceed to step 1:
If we divide 3 by 494, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 494

Going ahead to step 2:
32 divided by 494 is 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 494

Step 3:
327 divided by 494 is 0 with a remainder of 327.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 327 and we're left with 327.
Append the next digit (0) from the dividend to 327 and continue with: 3270 / 494

Advancing to step 4:
If we divide 3270 by 494, we get 6 and a remainder of 306.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 2964 away from 3270, we end up with 306.
Take the next digit (6) from the dividend and append it to 306, then repeat: 3066 / 494

Moving on to step 5:
The number 494 fits into 3066 6 times, leaving a remainder of 102.
The next digit of our result is 6. 
Result so far: 66.0
If we subtract 2964 from 3066, we get 102.
Bring next digit (3) of the dividend behind the 102 and repeat the process: 1023 / 494

Step 6:
1023 divided by 494 is 2 with a remainder of 35.
Record the quotient 2 as the next digit in the result. 
Result so far: 662.0
Subtract 988 from 1023 to get 35.
Take the next digit (7) from the dividend and append it to 35, then repeat: 357 / 494

Let's proceed to step 7:
357 divided by 494 is 0 with a remainder of 357.
Use 0 as the next digit of our solution. 
Result so far: 6620.0
If we subtract 0 from 357, we get 357.
Take the next digit (9) from the dividend and append it to 357, then repeat: 3579 / 494

Moving on to step 8:
If we divide 3579 by 494, we get 7 and a remainder of 121.
Write down 7 as next digit of the result. 
Result so far: 66207.0
The remainder is 121 after subtracting 3458 from 3579.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Let's proceed to step 9:
494 goes into 1210 2 times with a remainder of 222.
Write down 2 as next digit of the result. 
Result so far: 66207.2
Subtract 988 from 1210 to get 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Step 10:
2220 divided by 494 is 4 with a remainder of 244.
Record the quotient 4 as the next digit in the result. 
Result so far: 66207.24
Deduct 1976 from 2220 and we're left with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Going ahead to step 11:
The number 494 fits into 2440 4 times, leaving a remainder of 464.
The next digit of our result is 4. 
Result so far: 66207.244
If we take 1976 away from 2440, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Our division results in 66207.244 with a remaining 0.0464.