32006581 ÷ 239 
Our goal is to divide 32006581 by 239.

On to step 1:
239 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 239

Let's proceed to step 2:
239 goes into 32 0 times with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 239

On to step 3:
When dividing 320 by 239, we get 1 with a remainder of 81.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 239 from 320 leaves us with 81.
Fetch the next digit (0) from the dividend, attach it to 81 and continue: 810 / 239

Advancing to step 4:
If we divide 810 by 239, we get 3 and a remainder of 93.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 93 after subtracting 717 from 810.
Include the next digit (6) from the dividend after 93, then repeat: 936 / 239

On to step 5:
When dividing 936 by 239, we get 3 with a remainder of 219.
The number 3 becomes the next digit in our result. 
Result so far: 133.0
The remainder is 219 after subtracting 717 from 936.
Append the next digit (5) from the dividend to 219 and continue with: 2195 / 239

On to step 6:
When dividing 2195 by 239, we get 9 with a remainder of 44.
Write down 9 as next digit of the result. 
Result so far: 1339.0
Subtract 2151 from 2195 to get 44.
Grab the next digit (8) from the dividend, add it to 44, then carry on: 448 / 239

Moving on to step 7:
239 can be fit into 448 1 times, resulting in a remainder of 209.
Use 1 as the next digit of our solution. 
Result so far: 13391.0
Subtracting 239 from 448 leaves us with 209.
Fetch the next digit (1) from the dividend, attach it to 209 and continue: 2091 / 239

Advancing to step 8:
2091 divided by 239 is 8 with a remainder of 179.
Use 8 as the next digit of our solution. 
Result so far: 133918.0
Subtract 1912 from 2091 to get 179.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Step 9:
If we divide 1790 by 239, we get 7 and a remainder of 117.
Write down 7 as next digit of the result. 
Result so far: 133918.7
Subtract 1673 from 1790 to get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Let's proceed to step 10:
1170 divided by 239 is 4 with a remainder of 214.
The number 4 becomes the next digit in our result. 
Result so far: 133918.74
Deduct 956 from 1170 and we're left with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Moving on to step 11:
2140 divided by 239 is 8 with a remainder of 228.
The number 8 becomes the next digit in our result. 
Result so far: 133918.748
The remainder is 228 after subtracting 1912 from 2140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Step 12:
The number 239 fits into 2280 9 times, leaving a remainder of 129.
Record the quotient 9 as the next digit in the result. 
Result so far: 133918.7489
Subtract 2151 from 2280 to get 129.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

Advancing to step 13:
The number 239 fits into 1290 5 times, leaving a remainder of 95.
The number 5 becomes the next digit in our result. 
Result so far: 133918.74895
If we take 1195 away from 1290, we end up with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Step 14:
The number 239 fits into 950 3 times, leaving a remainder of 233.
Write down 3 as next digit of the result. 
Result so far: 133918.748953
Deduct 717 from 950 and we're left with 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

Step 15:
239 goes into 2330 9 times with a remainder of 179.
The next digit of our result is 9. 
Result so far: 133918.7489539
The remainder is 179 after subtracting 2151 from 2330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Moving on to step 16:
The number 239 fits into 1790 7 times, leaving a remainder of 117.
Write down 7 as next digit of the result. 
Result so far: 133918.74895397
Subtract 1673 from 1790 to get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

After the division, we end up with 133918.74895397 and a remainder of 1.17e-07.