We look at the division of 32967732 by 367 
Let's see how many times 367 fits into 32967732.

Going ahead to step 1:
The number 367 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 367

Moving on to step 2:
If we divide 32 by 367, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Bring next digit (9) of the dividend behind the 32 and repeat the process: 329 / 367

On to step 3:
If we divide 329 by 367, we get 0 and a remainder of 329.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 329 and we're left with 329.
Fetch the next digit (6) from the dividend, attach it to 329 and continue: 3296 / 367

Step 4:
When dividing 3296 by 367, we get 8 with a remainder of 360.
The next digit of our result is 8. 
Result so far: 8.0
The remainder is 360 after subtracting 2936 from 3296.
Append the next digit (7) from the dividend to 360 and continue with: 3607 / 367

Advancing to step 5:
If we divide 3607 by 367, we get 9 and a remainder of 304.
Use 9 as the next digit of our solution. 
Result so far: 89.0
Subtract 3303 from 3607 to get 304.
Take the next digit (7) from the dividend and append it to 304, then repeat: 3047 / 367

Let's proceed to step 6:
The number 367 fits into 3047 8 times, leaving a remainder of 111.
Write down 8 as next digit of the result. 
Result so far: 898.0
Subtracting 2936 from 3047 leaves us with 111.
Grab the next digit (3) from the dividend, add it to 111, then carry on: 1113 / 367

Moving on to step 7:
When dividing 1113 by 367, we get 3 with a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 8983.0
If we subtract 1101 from 1113, we get 12.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 367

Going ahead to step 8:
When dividing 122 by 367, we get 0 with a remainder of 122.
Use 0 as the next digit of our solution. 
Result so far: 89830.0
If we take 0 away from 122, we end up with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Step 9:
When dividing 1220 by 367, we get 3 with a remainder of 119.
The number 3 becomes the next digit in our result. 
Result so far: 89830.3
Subtracting 1101 from 1220 leaves us with 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

On to step 10:
367 can be fit into 1190 3 times, resulting in a remainder of 89.
Put 3 as the next digit of the answer. 
Result so far: 89830.33
If we take 1101 away from 1190, we end up with 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

After the division, we end up with 89830.33 and a remainder of 0.089.