We look at the division of 32414974 by 232 
Let's see how many times 232 fits into 32414974.

Advancing to step 1:
232 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.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 232

Step 2:
The number 232 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Fetch the next digit (4) from the dividend, attach it to 32 and continue: 324 / 232

Step 3:
232 can be fit into 324 1 times, resulting in a remainder of 92.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 232 from 324 to get 92.
Append the next digit (1) from the dividend to 92 and continue with: 921 / 232

Moving on to step 4:
If we divide 921 by 232, we get 3 and a remainder of 225.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 696 from 921 leaves us with 225.
Grab the next digit (4) from the dividend, add it to 225, then carry on: 2254 / 232

Moving on to step 5:
232 can be fit into 2254 9 times, resulting in a remainder of 166.
Use 9 as the next digit of our solution. 
Result so far: 139.0
Subtract 2088 from 2254 to get 166.
Bring next digit (9) of the dividend behind the 166 and repeat the process: 1669 / 232

On to step 6:
1669 divided by 232 is 7 with a remainder of 45.
Put 7 as the next digit of the answer. 
Result so far: 1397.0
If we take 1624 away from 1669, we end up with 45.
Include the next digit (7) from the dividend after 45, then repeat: 457 / 232

On to step 7:
457 divided by 232 is 1 with a remainder of 225.
Record the quotient 1 as the next digit in the result. 
Result so far: 13971.0
Subtracting 232 from 457 leaves us with 225.
Append the next digit (4) from the dividend to 225 and continue with: 2254 / 232

Moving on to step 8:
When dividing 2254 by 232, we get 9 with a remainder of 166.
Record the quotient 9 as the next digit in the result. 
Result so far: 139719.0
The remainder is 166 after subtracting 2088 from 2254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

On to step 9:
1660 divided by 232 is 7 with a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 139719.7
If we subtract 1624 from 1660, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 10:
The number 232 fits into 360 1 times, leaving a remainder of 128.
The next digit of our result is 1. 
Result so far: 139719.71
If we subtract 232 from 360, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 11:
When dividing 1280 by 232, we get 5 with a remainder of 120.
Record the quotient 5 as the next digit in the result. 
Result so far: 139719.715
If we take 1160 away from 1280, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 12:
1200 divided by 232 is 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 139719.7155
Subtract 1160 from 1200 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 139719.7155 with a remaining 0.0004.