We look at the division of 32642 by 96 
We're looking to find how many times 96 goes into 32642.

Moving on to step 1:
When dividing 3 by 96, we get 0 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 / 96

Going ahead to step 2:
If we divide 32 by 96, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 96

Going ahead to step 3:
If we divide 326 by 96, we get 3 and a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 288 from 326, we get 38.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 96

Going ahead to step 4:
384 divided by 96 is 4 with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 34.0
If we take 384 away from 384, we end up with 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 96

Going ahead to step 5:
The number 96 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 340.0
Subtracting 0 from 2 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 6:
96 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 340.0
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
The number 96 fits into 200 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 340.02
If we take 192 away from 200, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
96 goes into 80 0 times with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 340.02
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 9:
When dividing 800 by 96, we get 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 340.0208
If we subtract 768 from 800, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 10:
96 goes into 320 3 times with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 340.02083
If we subtract 288 from 320, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
320 divided by 96 is 3 with a remainder of 32.
The next digit of our result is 3. 
Result so far: 340.020833
Subtracting 288 from 320 leaves us 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.

Our division results in 340.020833 with a remaining 3.2e-06.