32498823 divided by 272 
We want to figure out the number of times 32498823 can be divided by 272.

Let's proceed to step 1:
3 divided by 272 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 272

Let's proceed to step 2:
If we divide 32 by 272, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 272

Advancing to step 3:
324 divided by 272 is 1 with a remainder of 52.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 272 from 324 leaves us with 52.
Append the next digit (9) from the dividend to 52 and continue with: 529 / 272

Step 4:
529 divided by 272 is 1 with a remainder of 257.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we subtract 272 from 529, we get 257.
Include the next digit (8) from the dividend after 257, then repeat: 2578 / 272

Going ahead to step 5:
If we divide 2578 by 272, we get 9 and a remainder of 130.
Use 9 as the next digit of our solution. 
Result so far: 119.0
If we take 2448 away from 2578, we end up with 130.
Take the next digit (8) from the dividend and append it to 130, then repeat: 1308 / 272

Step 6:
The number 272 fits into 1308 4 times, leaving a remainder of 220.
Use 4 as the next digit of our solution. 
Result so far: 1194.0
Subtracting 1088 from 1308 leaves us with 220.
Include the next digit (2) from the dividend after 220, then repeat: 2202 / 272

Moving on to step 7:
272 can be fit into 2202 8 times, resulting in a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 11948.0
Deduct 2176 from 2202 and we're left with 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 272

Step 8:
272 goes into 263 0 times with a remainder of 263.
Put 0 as the next digit of the answer. 
Result so far: 119480.0
Subtract 0 from 263 to get 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

On to step 9:
The number 272 fits into 2630 9 times, leaving a remainder of 182.
Write down 9 as next digit of the result. 
Result so far: 119480.9
Subtracting 2448 from 2630 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Going ahead to step 10:
The number 272 fits into 1820 6 times, leaving a remainder of 188.
The number 6 becomes the next digit in our result. 
Result so far: 119480.96
Subtract 1632 from 1820 to get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Let's proceed to step 11:
272 can be fit into 1880 6 times, resulting in a remainder of 248.
The number 6 becomes the next digit in our result. 
Result so far: 119480.966
If we take 1632 away from 1880, we end up with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

After the division, we end up with 119480.966 and a remainder of 0.0248.