We're dividing 32645590 by 940 
We want to divide 32645590 by 940.

Step 1:
940 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
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 940

Going ahead to step 2:
If we divide 32 by 940, we get 0 and a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 940

On to step 3:
940 can be fit into 326 0 times, resulting in a remainder of 326.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 326, we get 326.
Grab the next digit (4) from the dividend, add it to 326, then carry on: 3264 / 940

Going ahead to step 4:
The number 940 fits into 3264 3 times, leaving a remainder of 444.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 2820 from 3264 to get 444.
Append the next digit (5) from the dividend to 444 and continue with: 4445 / 940

Advancing to step 5:
4445 divided by 940 is 4 with a remainder of 685.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
Deduct 3760 from 4445 and we're left with 685.
Fetch the next digit (5) from the dividend, attach it to 685 and continue: 6855 / 940

Going ahead to step 6:
940 can be fit into 6855 7 times, resulting in a remainder of 275.
Use 7 as the next digit of our solution. 
Result so far: 347.0
Subtract 6580 from 6855 to get 275.
Grab the next digit (9) from the dividend, add it to 275, then carry on: 2759 / 940

Advancing to step 7:
When dividing 2759 by 940, we get 2 with a remainder of 879.
Put 2 as the next digit of the answer. 
Result so far: 3472.0
If we subtract 1880 from 2759, we get 879.
Include the next digit (0) from the dividend after 879, then repeat: 8790 / 940

Going ahead to step 8:
The number 940 fits into 8790 9 times, leaving a remainder of 330.
Use 9 as the next digit of our solution. 
Result so far: 34729.0
Subtracting 8460 from 8790 leaves us with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Going ahead to step 9:
3300 divided by 940 is 3 with a remainder of 480.
Put 3 as the next digit of the answer. 
Result so far: 34729.3
Subtract 2820 from 3300 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Advancing to step 10:
If we divide 4800 by 940, we get 5 and a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 34729.35
If we subtract 4700 from 4800, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 11:
940 can be fit into 1000 1 times, resulting in a remainder of 60.
The next digit of our result is 1. 
Result so far: 34729.351
If we take 940 away from 1000, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 12:
600 divided by 940 is 0 with a remainder of 600.
Write down 0 as next digit of the result. 
Result so far: 34729.351
Subtracting 0 from 600 leaves us with 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Let's proceed to step 13:
If we divide 6000 by 940, we get 6 and a remainder of 360.
The next digit of our result is 6. 
Result so far: 34729.35106
Subtract 5640 from 6000 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 14:
If we divide 3600 by 940, we get 3 and a remainder of 780.
Write down 3 as next digit of the result. 
Result so far: 34729.351063
If we take 2820 away from 3600, we end up with 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Going ahead to step 15:
940 goes into 7800 8 times with a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 34729.3510638
If we take 7520 away from 7800, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 16:
When dividing 2800 by 940, we get 2 with a remainder of 920.
Record the quotient 2 as the next digit in the result. 
Result so far: 34729.35106382
Subtracting 1880 from 2800 leaves us with 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

The final outcome is 34729.35106382, with a leftover of 9.2e-07.