32722926 ÷ 161 
We want to divide 32722926 by 161.

Going ahead to step 1:
The number 161 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
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 / 161

Going ahead to step 2:
161 can be fit into 32 0 times, resulting in a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 161

Let's proceed to step 3:
161 can be fit into 327 2 times, resulting in a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 322 from 327 to get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 161

Advancing to step 4:
52 divided by 161 is 0 with a remainder of 52.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtracting 0 from 52 leaves us with 52.
Include the next digit (2) from the dividend after 52, then repeat: 522 / 161

Moving on to step 5:
161 goes into 522 3 times with a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 203.0
If we take 483 away from 522, we end up with 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 161

Step 6:
161 goes into 399 2 times with a remainder of 77.
Write down 2 as next digit of the result. 
Result so far: 2032.0
Deduct 322 from 399 and we're left with 77.
Grab the next digit (2) from the dividend, add it to 77, then carry on: 772 / 161

On to step 7:
772 divided by 161 is 4 with a remainder of 128.
Put 4 as the next digit of the answer. 
Result so far: 20324.0
Subtracting 644 from 772 leaves us with 128.
Grab the next digit (6) from the dividend, add it to 128, then carry on: 1286 / 161

Let's proceed to step 8:
1286 divided by 161 is 7 with a remainder of 159.
Record the quotient 7 as the next digit in the result. 
Result so far: 203247.0
The remainder is 159 after subtracting 1127 from 1286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

On to step 9:
If we divide 1590 by 161, we get 9 and a remainder of 141.
The next digit of our result is 9. 
Result so far: 203247.9
Deduct 1449 from 1590 and we're left with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Going ahead to step 10:
1410 divided by 161 is 8 with a remainder of 122.
The next digit of our result is 8. 
Result so far: 203247.98
If we take 1288 away from 1410, we end up with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

On to step 11:
If we divide 1220 by 161, we get 7 and a remainder of 93.
The number 7 becomes the next digit in our result. 
Result so far: 203247.987
Subtract 1127 from 1220 to get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Advancing to step 12:
When dividing 930 by 161, we get 5 with a remainder of 125.
Put 5 as the next digit of the answer. 
Result so far: 203247.9875
If we subtract 805 from 930, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Let's proceed to step 13:
1250 divided by 161 is 7 with a remainder of 123.
Record the quotient 7 as the next digit in the result. 
Result so far: 203247.98757
If we take 1127 away from 1250, we end up with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Let's proceed to step 14:
The number 161 fits into 1230 7 times, leaving a remainder of 103.
Put 7 as the next digit of the answer. 
Result so far: 203247.987577
Deduct 1127 from 1230 and we're left with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

After the division, we end up with 203247.987577 and a remainder of 1.03e-05.