Let's divide 32197238 by 261
Our goal is to divide 32197238 by 261.

Advancing to step 1:
261 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 261

On to step 2:
When dividing 32 by 261, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 261

Step 3:
261 can be fit into 321 1 times, resulting in a remainder of 60.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 261 away from 321, we end up with 60.
Include the next digit (9) from the dividend after 60, then repeat: 609 / 261

Let's proceed to step 4:
609 divided by 261 is 2 with a remainder of 87.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 522 from 609 to get 87.
Fetch the next digit (7) from the dividend, attach it to 87 and continue: 877 / 261

Step 5:
261 goes into 877 3 times with a remainder of 94.
Write down 3 as next digit of the result. 
Result so far: 123.0
If we take 783 away from 877, we end up with 94.
Grab the next digit (2) from the dividend, add it to 94, then carry on: 942 / 261

Going ahead to step 6:
If we divide 942 by 261, we get 3 and a remainder of 159.
Use 3 as the next digit of our solution. 
Result so far: 1233.0
The remainder is 159 after subtracting 783 from 942.
Take the next digit (3) from the dividend and append it to 159, then repeat: 1593 / 261

Moving on to step 7:
The number 261 fits into 1593 6 times, leaving a remainder of 27.
Record the quotient 6 as the next digit in the result. 
Result so far: 12336.0
Deduct 1566 from 1593 and we're left with 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 261

Going ahead to step 8:
261 can be fit into 278 1 times, resulting in a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 123361.0
If we subtract 261 from 278, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
If we divide 170 by 261, we get 0 and a remainder of 170.
Put 0 as the next digit of the answer. 
Result so far: 123361.0
If we take 0 away from 170, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

On to step 10:
If we divide 1700 by 261, we get 6 and a remainder of 134.
Record the quotient 6 as the next digit in the result. 
Result so far: 123361.06
Subtract 1566 from 1700 to get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Step 11:
If we divide 1340 by 261, we get 5 and a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 123361.065
Subtracting 1305 from 1340 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 12:
If we divide 350 by 261, we get 1 and a remainder of 89.
The next digit of our result is 1. 
Result so far: 123361.0651
The remainder is 89 after subtracting 261 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

On to step 13:
The number 261 fits into 890 3 times, leaving a remainder of 107.
Record the quotient 3 as the next digit in the result. 
Result so far: 123361.06513
Subtracting 783 from 890 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Going ahead to step 14:
261 goes into 1070 4 times with a remainder of 26.
The next digit of our result is 4. 
Result so far: 123361.065134
Subtract 1044 from 1070 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 15:
260 divided by 261 is 0 with a remainder of 260.
The number 0 becomes the next digit in our result. 
Result so far: 123361.065134
Subtracting 0 from 260 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 16:
The number 261 fits into 2600 9 times, leaving a remainder of 251.
Write down 9 as next digit of the result. 
Result so far: 123361.06513409
The remainder is 251 after subtracting 2349 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

In conclusion, the division gives 123361.06513409 with a balance of 2.51e-07.