We're dividing 32131096 by 821 
We want to figure out the number of times 32131096 can be divided by 821.

Let's proceed to step 1:
The number 821 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 821

Going ahead to step 2:
The number 821 fits into 32 0 times, leaving a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (1) from the dividend after 32, then repeat: 321 / 821

Advancing to step 3:
When dividing 321 by 821, we get 0 with a remainder of 321.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 321 leaves us with 321.
Grab the next digit (3) from the dividend, add it to 321, then carry on: 3213 / 821

Let's proceed to step 4:
821 goes into 3213 3 times with a remainder of 750.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 750 after subtracting 2463 from 3213.
Grab the next digit (1) from the dividend, add it to 750, then carry on: 7501 / 821

Step 5:
821 can be fit into 7501 9 times, resulting in a remainder of 112.
The next digit of our result is 9. 
Result so far: 39.0
The remainder is 112 after subtracting 7389 from 7501.
Grab the next digit (0) from the dividend, add it to 112, then carry on: 1120 / 821

Advancing to step 6:
The number 821 fits into 1120 1 times, leaving a remainder of 299.
The number 1 becomes the next digit in our result. 
Result so far: 391.0
Subtract 821 from 1120 to get 299.
Bring next digit (9) of the dividend behind the 299 and repeat the process: 2999 / 821

On to step 7:
When dividing 2999 by 821, we get 3 with a remainder of 536.
Put 3 as the next digit of the answer. 
Result so far: 3913.0
Subtracting 2463 from 2999 leaves us with 536.
Grab the next digit (6) from the dividend, add it to 536, then carry on: 5366 / 821

On to step 8:
821 can be fit into 5366 6 times, resulting in a remainder of 440.
The next digit of our result is 6. 
Result so far: 39136.0
Subtracting 4926 from 5366 leaves us with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Advancing to step 9:
When dividing 4400 by 821, we get 5 with a remainder of 295.
Write down 5 as next digit of the result. 
Result so far: 39136.5
If we take 4105 away from 4400, we end up with 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Advancing to step 10:
821 goes into 2950 3 times with a remainder of 487.
Record the quotient 3 as the next digit in the result. 
Result so far: 39136.53
The remainder is 487 after subtracting 2463 from 2950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4870, and continue the process.

Let's proceed to step 11:
The number 821 fits into 4870 5 times, leaving a remainder of 765.
Put 5 as the next digit of the answer. 
Result so far: 39136.535
Subtract 4105 from 4870 to get 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

Let's proceed to step 12:
The number 821 fits into 7650 9 times, leaving a remainder of 261.
Write down 9 as next digit of the result. 
Result so far: 39136.5359
If we take 7389 away from 7650, we end up with 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Step 13:
If we divide 2610 by 821, we get 3 and a remainder of 147.
Use 3 as the next digit of our solution. 
Result so far: 39136.53593
Deduct 2463 from 2610 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Moving on to step 14:
If we divide 1470 by 821, we get 1 and a remainder of 649.
The number 1 becomes the next digit in our result. 
Result so far: 39136.535931
Subtracting 821 from 1470 leaves us with 649.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6490, and continue the process.

Advancing to step 15:
6490 divided by 821 is 7 with a remainder of 743.
Write down 7 as next digit of the result. 
Result so far: 39136.5359317
Deduct 5747 from 6490 and we're left with 743.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7430, and continue the process.

Going ahead to step 16:
821 goes into 7430 9 times with a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 39136.53593179
The remainder is 41 after subtracting 7389 from 7430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

The final outcome is 39136.53593179, with a leftover of 4.1e-08.