We look at the division of 976459 by 32 
Let's see how many times 32 fits into 976459.

Going ahead to step 1:
The number 32 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 32

Let's proceed to step 2:
If we divide 97 by 32, we get 3 and a remainder of 1.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 96 from 97 leaves us with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 32

Let's proceed to step 3:
32 can be fit into 16 0 times, resulting in a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Subtracting 0 from 16 leaves us with 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 32

Let's proceed to step 4:
32 goes into 164 5 times with a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 305.0
Subtracting 160 from 164 leaves us with 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 32

Moving on to step 5:
32 goes into 45 1 times with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 3051.0
If we subtract 32 from 45, we get 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 32

On to step 6:
If we divide 139 by 32, we get 4 and a remainder of 11.
Write down 4 as next digit of the result. 
Result so far: 30514.0
Subtracting 128 from 139 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
110 divided by 32 is 3 with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 30514.3
Subtracting 96 from 110 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 8:
When dividing 140 by 32, we get 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 30514.34
Subtracting 128 from 140 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
32 can be fit into 120 3 times, resulting in a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 30514.343
The remainder is 24 after subtracting 96 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
When dividing 240 by 32, we get 7 with a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 30514.3437
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 11:
If we divide 160 by 32, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 30514.34375
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
32 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 30514.34375
If we subtract 0 from 0, 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.

Advancing to step 13:
When dividing 0 by 32, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 30514.34375
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 30514.34375, and the remainder is 0.0.