We divide 32439145 by 130
We're looking to find how many times 130 goes into 32439145.

Going ahead to step 1:
130 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 130

Going ahead to step 2:
130 goes into 32 0 times with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 130

Step 3:
When dividing 324 by 130, we get 2 with a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 260 from 324 leaves us with 64.
Take the next digit (3) from the dividend and append it to 64, then repeat: 643 / 130

On to step 4:
130 goes into 643 4 times with a remainder of 123.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtracting 520 from 643 leaves us with 123.
Append the next digit (9) from the dividend to 123 and continue with: 1239 / 130

Let's proceed to step 5:
130 goes into 1239 9 times with a remainder of 69.
Record the quotient 9 as the next digit in the result. 
Result so far: 249.0
If we take 1170 away from 1239, we end up with 69.
Bring next digit (1) of the dividend behind the 69 and repeat the process: 691 / 130

On to step 6:
130 can be fit into 691 5 times, resulting in a remainder of 41.
Put 5 as the next digit of the answer. 
Result so far: 2495.0
If we take 650 away from 691, we end up with 41.
Fetch the next digit (4) from the dividend, attach it to 41 and continue: 414 / 130

Advancing to step 7:
130 goes into 414 3 times with a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 24953.0
If we take 390 away from 414, we end up with 24.
Take the next digit (5) from the dividend and append it to 24, then repeat: 245 / 130

Let's proceed to step 8:
If we divide 245 by 130, we get 1 and a remainder of 115.
The number 1 becomes the next digit in our result. 
Result so far: 249531.0
Subtracting 130 from 245 leaves us with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

On to step 9:
130 can be fit into 1150 8 times, resulting in a remainder of 110.
Record the quotient 8 as the next digit in the result. 
Result so far: 249531.8
Subtracting 1040 from 1150 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 10:
If we divide 1100 by 130, we get 8 and a remainder of 60.
The number 8 becomes the next digit in our result. 
Result so far: 249531.88
Subtract 1040 from 1100 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final result is 249531.88 with a remainder of 0.06.