232132 ÷ 49 
We want to figure out the number of times 232132 can be divided by 49.

Advancing to step 1:
49 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 49

Advancing to step 2:
23 divided by 49 is 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 49

On to step 3:
232 divided by 49 is 4 with a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 196 from 232 to get 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 49

Going ahead to step 4:
The number 49 fits into 361 7 times, leaving a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 47.0
Subtract 343 from 361 to get 18.
Include the next digit (3) from the dividend after 18, then repeat: 183 / 49

On to step 5:
49 goes into 183 3 times with a remainder of 36.
The next digit of our result is 3. 
Result so far: 473.0
Subtract 147 from 183 to get 36.
Include the next digit (2) from the dividend after 36, then repeat: 362 / 49

Let's proceed to step 6:
The number 49 fits into 362 7 times, leaving a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 4737.0
Deduct 343 from 362 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
When dividing 190 by 49, we get 3 with a remainder of 43.
Use 3 as the next digit of our solution. 
Result so far: 4737.3
Subtract 147 from 190 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 8:
49 can be fit into 430 8 times, resulting in a remainder of 38.
The number 8 becomes the next digit in our result. 
Result so far: 4737.38
The remainder is 38 after subtracting 392 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
When dividing 380 by 49, we get 7 with a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 4737.387
The remainder is 37 after subtracting 343 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 10:
The number 49 fits into 370 7 times, leaving a remainder of 27.
Put 7 as the next digit of the answer. 
Result so far: 4737.3877
Subtract 343 from 370 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

After the division, we end up with 4737.3877 and a remainder of 0.00027.