32860 ÷ 8 = 4107 R4
Let's divide 32860 by 8.

Step 1:
8 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 8

Step 2:
8 goes into 32 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 32 from 32 to get 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 8

Step 3:
8 goes into 8 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 41
Subtract 8 from 8 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 8

Step 4:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 410
Subtract 0 from 6 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 8

Step 5:
8 goes into 60 7 times with a remainder of 4.
Write down 7 as next digit of of the result. 
Result so far: 4107
Subtract 56 from 60 to get 4.

The final result is 4107 with a remainder of 4.