We're dividing 32317920 by 144 
We want to figure out the number of times 32317920 can be divided by 144.

Moving on to step 1:
144 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 144

Going ahead to step 2:
When dividing 32 by 144, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Take the next digit (3) from the dividend and append it to 32, then repeat: 323 / 144

On to step 3:
323 divided by 144 is 2 with a remainder of 35.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 288 from 323 leaves us with 35.
Include the next digit (1) from the dividend after 35, then repeat: 351 / 144

Going ahead to step 4:
144 can be fit into 351 2 times, resulting in a remainder of 63.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 288 away from 351, we end up with 63.
Include the next digit (7) from the dividend after 63, then repeat: 637 / 144

On to step 5:
637 divided by 144 is 4 with a remainder of 61.
Record the quotient 4 as the next digit in the result. 
Result so far: 224.0
If we subtract 576 from 637, we get 61.
Bring next digit (9) of the dividend behind the 61 and repeat the process: 619 / 144

On to step 6:
619 divided by 144 is 4 with a remainder of 43.
Put 4 as the next digit of the answer. 
Result so far: 2244.0
If we subtract 576 from 619, we get 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 144

Going ahead to step 7:
144 can be fit into 432 3 times, resulting in a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 22443.0
Subtract 432 from 432 to get 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 144

Going ahead to step 8:
If we divide 0 by 144, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 224430.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
The number 144 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 224430.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
144 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 224430.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 224430.0 with a remainder of 0.0.