32467 ÷ 4 
We want to figure out the number of times 32467 can be divided by 4.

Going ahead to step 1:
4 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 4

Moving on to step 2:
4 can be fit into 32 8 times, resulting in a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 32 away from 32, we end up with 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 4

Advancing to step 3:
4 can be fit into 4 1 times, resulting in a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 81.0
If we subtract 4 from 4, we get 0.
Append the next digit (6) from the dividend to 0 and continue with: 6 / 4

Advancing to step 4:
The number 4 fits into 6 1 times, leaving a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 811.0
Subtracting 4 from 6 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 4

On to step 5:
4 can be fit into 27 6 times, resulting in a remainder of 3.
The next digit of our result is 6. 
Result so far: 8116.0
Subtract 24 from 27 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 6:
When dividing 30 by 4, we get 7 with a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 8116.7
Subtract 28 from 30 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
The number 4 fits into 20 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 8116.75
If we subtract 20 from 20, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 4 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8116.75
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
When dividing 0 by 4, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 8116.75
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 8116.75, and the remainder is 0.0.