We look at the division of 32040 by 83 
Let's see how many times 83 fits into 32040.

Advancing to step 1:
The number 83 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 83

Let's proceed to step 2:
83 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (0) of the dividend behind the 32 and repeat the process: 320 / 83

On to step 3:
If we divide 320 by 83, we get 3 and a remainder of 71.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 71 after subtracting 249 from 320.
Include the next digit (4) from the dividend after 71, then repeat: 714 / 83

Going ahead to step 4:
714 divided by 83 is 8 with a remainder of 50.
The next digit of our result is 8. 
Result so far: 38.0
Deduct 664 from 714 and we're left with 50.
Grab the next digit (0) from the dividend, add it to 50, then carry on: 500 / 83

Moving on to step 5:
When dividing 500 by 83, we get 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 386.0
The remainder is 2 after subtracting 498 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 6:
20 divided by 83 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 386.0
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
200 divided by 83 is 2 with a remainder of 34.
The next digit of our result is 2. 
Result so far: 386.02
Subtracting 166 from 200 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 8:
83 goes into 340 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 386.024
Subtracting 332 from 340 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
When dividing 80 by 83, we get 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 386.024
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 10:
800 divided by 83 is 9 with a remainder of 53.
The number 9 becomes the next digit in our result. 
Result so far: 386.02409
Subtract 747 from 800 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 11:
83 goes into 530 6 times with a remainder of 32.
The next digit of our result is 6. 
Result so far: 386.024096
The remainder is 32 after subtracting 498 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 12:
83 can be fit into 320 3 times, resulting in a remainder of 71.
Put 3 as the next digit of the answer. 
Result so far: 386.0240963
Subtracting 249 from 320 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 13:
When dividing 710 by 83, we get 8 with a remainder of 46.
The next digit of our result is 8. 
Result so far: 386.02409638
If we take 664 away from 710, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

In conclusion, the division gives 386.02409638 with a balance of 4.6e-08.