We're dividing 32793900 by 478 
We want to figure out the number of times 32793900 can be divided by 478.

Step 1:
When dividing 3 by 478, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 478

Step 2:
32 divided by 478 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 478

Going ahead to step 3:
If we divide 327 by 478, we get 0 and a remainder of 327.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 327 and we're left with 327.
Grab the next digit (9) from the dividend, add it to 327, then carry on: 3279 / 478

On to step 4:
When dividing 3279 by 478, we get 6 with a remainder of 411.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 2868 from 3279 leaves us with 411.
Bring next digit (3) of the dividend behind the 411 and repeat the process: 4113 / 478

Going ahead to step 5:
4113 divided by 478 is 8 with a remainder of 289.
The number 8 becomes the next digit in our result. 
Result so far: 68.0
If we take 3824 away from 4113, we end up with 289.
Bring next digit (9) of the dividend behind the 289 and repeat the process: 2899 / 478

Let's proceed to step 6:
478 goes into 2899 6 times with a remainder of 31.
Write down 6 as next digit of the result. 
Result so far: 686.0
If we subtract 2868 from 2899, we get 31.
Grab the next digit (0) from the dividend, add it to 31, then carry on: 310 / 478

Step 7:
When dividing 310 by 478, we get 0 with a remainder of 310.
Put 0 as the next digit of the answer. 
Result so far: 6860.0
If we subtract 0 from 310, we get 310.
Bring next digit (0) of the dividend behind the 310 and repeat the process: 3100 / 478

Going ahead to step 8:
478 can be fit into 3100 6 times, resulting in a remainder of 232.
The next digit of our result is 6. 
Result so far: 68606.0
Subtract 2868 from 3100 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

On to step 9:
2320 divided by 478 is 4 with a remainder of 408.
Use 4 as the next digit of our solution. 
Result so far: 68606.4
Deduct 1912 from 2320 and we're left with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Advancing to step 10:
4080 divided by 478 is 8 with a remainder of 256.
Record the quotient 8 as the next digit in the result. 
Result so far: 68606.48
Subtracting 3824 from 4080 leaves us with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Moving on to step 11:
478 goes into 2560 5 times with a remainder of 170.
Put 5 as the next digit of the answer. 
Result so far: 68606.485
Subtracting 2390 from 2560 leaves us with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Let's proceed to step 12:
If we divide 1700 by 478, we get 3 and a remainder of 266.
Use 3 as the next digit of our solution. 
Result so far: 68606.4853
Subtract 1434 from 1700 to get 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

On to step 13:
When dividing 2660 by 478, we get 5 with a remainder of 270.
Write down 5 as next digit of the result. 
Result so far: 68606.48535
Deduct 2390 from 2660 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Step 14:
478 goes into 2700 5 times with a remainder of 310.
The number 5 becomes the next digit in our result. 
Result so far: 68606.485355
If we subtract 2390 from 2700, we get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

The final result is 68606.485355 with a remainder of 3.1e-05.