We look at the division of 32031678 by 520 
We want to divide 32031678 by 520.

Moving on to step 1:
If we divide 3 by 520, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in 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 / 520

Going ahead to step 2:
When dividing 32 by 520, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 520

On to step 3:
When dividing 320 by 520, we get 0 with a remainder of 320.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 320 and we're left with 320.
Bring next digit (3) of the dividend behind the 320 and repeat the process: 3203 / 520

Advancing to step 4:
3203 divided by 520 is 6 with a remainder of 83.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 3120 from 3203 leaves us with 83.
Fetch the next digit (1) from the dividend, attach it to 83 and continue: 831 / 520

Step 5:
520 goes into 831 1 times with a remainder of 311.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
The remainder is 311 after subtracting 520 from 831.
Grab the next digit (6) from the dividend, add it to 311, then carry on: 3116 / 520

Advancing to step 6:
520 goes into 3116 5 times with a remainder of 516.
Put 5 as the next digit of the answer. 
Result so far: 615.0
Subtracting 2600 from 3116 leaves us with 516.
Bring next digit (7) of the dividend behind the 516 and repeat the process: 5167 / 520

On to step 7:
520 goes into 5167 9 times with a remainder of 487.
Use 9 as the next digit of our solution. 
Result so far: 6159.0
The remainder is 487 after subtracting 4680 from 5167.
Grab the next digit (8) from the dividend, add it to 487, then carry on: 4878 / 520

On to step 8:
If we divide 4878 by 520, we get 9 and a remainder of 198.
Write down 9 as next digit of the result. 
Result so far: 61599.0
The remainder is 198 after subtracting 4680 from 4878.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Going ahead to step 9:
If we divide 1980 by 520, we get 3 and a remainder of 420.
The number 3 becomes the next digit in our result. 
Result so far: 61599.3
If we subtract 1560 from 1980, we get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Advancing to step 10:
If we divide 4200 by 520, we get 8 and a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 61599.38
If we take 4160 away from 4200, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 11:
When dividing 400 by 520, we get 0 with a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 61599.38
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 12:
4000 divided by 520 is 7 with a remainder of 360.
Use 7 as the next digit of our solution. 
Result so far: 61599.3807
Deduct 3640 from 4000 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 13:
If we divide 3600 by 520, we get 6 and a remainder of 480.
Put 6 as the next digit of the answer. 
Result so far: 61599.38076
If we take 3120 away from 3600, we end up with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Let's proceed to step 14:
The number 520 fits into 4800 9 times, leaving a remainder of 120.
The number 9 becomes the next digit in our result. 
Result so far: 61599.380769
If we take 4680 away from 4800, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 15:
The number 520 fits into 1200 2 times, leaving a remainder of 160.
Write down 2 as next digit of the result. 
Result so far: 61599.3807692
If we subtract 1040 from 1200, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 16:
If we divide 1600 by 520, we get 3 and a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 61599.38076923
Deduct 1560 from 1600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 61599.38076923 with a remaining 4e-08.