We look at the division of 32526 by 44 
Let's see how many times 44 fits into 32526.

Moving on to step 1:
When dividing 3 by 44, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 44

Step 2:
The number 44 fits into 32 0 times, leaving a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (5) from the dividend, attach it to 32 and continue: 325 / 44

Step 3:
If we divide 325 by 44, we get 7 and a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 308 from 325 leaves us with 17.
Bring next digit (2) of the dividend behind the 17 and repeat the process: 172 / 44

Moving on to step 4:
44 can be fit into 172 3 times, resulting in a remainder of 40.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we take 132 away from 172, we end up with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 44

On to step 5:
44 goes into 406 9 times with a remainder of 10.
The next digit of our result is 9. 
Result so far: 739.0
If we take 396 away from 406, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 6:
When dividing 100 by 44, we get 2 with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 739.2
If we take 88 away from 100, we end up 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.

Going ahead to step 7:
120 divided by 44 is 2 with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 739.22
If we take 88 away from 120, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 739.22, with a leftover of 0.032.