We're dividing 32706602 by 817 
We want to divide 32706602 by 817.

Step 1:
When dividing 3 by 817, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 817

Let's proceed to step 2:
817 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 817

Let's proceed to step 3:
If we divide 327 by 817, we get 0 and a remainder of 327.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 327, we end up with 327.
Take the next digit (0) from the dividend and append it to 327, then repeat: 3270 / 817

Let's proceed to step 4:
When dividing 3270 by 817, we get 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 3268 from 3270 to get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 817

Step 5:
26 divided by 817 is 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (6) from the dividend, attach it to 26 and continue: 266 / 817

Moving on to step 6:
817 can be fit into 266 0 times, resulting in a remainder of 266.
The next digit of our result is 0. 
Result so far: 400.0
If we subtract 0 from 266, we get 266.
Append the next digit (0) from the dividend to 266 and continue with: 2660 / 817

On to step 7:
817 can be fit into 2660 3 times, resulting in a remainder of 209.
Put 3 as the next digit of the answer. 
Result so far: 4003.0
Subtract 2451 from 2660 to get 209.
Grab the next digit (2) from the dividend, add it to 209, then carry on: 2092 / 817

Going ahead to step 8:
817 goes into 2092 2 times with a remainder of 458.
Write down 2 as next digit of the result. 
Result so far: 40032.0
Subtract 1634 from 2092 to get 458.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

Moving on to step 9:
If we divide 4580 by 817, we get 5 and a remainder of 495.
The number 5 becomes the next digit in our result. 
Result so far: 40032.5
Subtracting 4085 from 4580 leaves us with 495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

Advancing to step 10:
If we divide 4950 by 817, we get 6 and a remainder of 48.
The number 6 becomes the next digit in our result. 
Result so far: 40032.56
If we subtract 4902 from 4950, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 11:
When dividing 480 by 817, we get 0 with a remainder of 480.
Use 0 as the next digit of our solution. 
Result so far: 40032.56
If we take 0 away from 480, we end up with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 12:
817 goes into 4800 5 times with a remainder of 715.
The next digit of our result is 5. 
Result so far: 40032.5605
The remainder is 715 after subtracting 4085 from 4800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7150, and continue the process.

Step 13:
7150 divided by 817 is 8 with a remainder of 614.
Record the quotient 8 as the next digit in the result. 
Result so far: 40032.56058
Subtract 6536 from 7150 to get 614.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6140, and continue the process.

Advancing to step 14:
The number 817 fits into 6140 7 times, leaving a remainder of 421.
The next digit of our result is 7. 
Result so far: 40032.560587
If we subtract 5719 from 6140, we get 421.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4210, and continue the process.

Going ahead to step 15:
The number 817 fits into 4210 5 times, leaving a remainder of 125.
The number 5 becomes the next digit in our result. 
Result so far: 40032.5605875
Subtract 4085 from 4210 to 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.

Step 16:
817 can be fit into 1250 1 times, resulting in a remainder of 433.
Record the quotient 1 as the next digit in the result. 
Result so far: 40032.56058751
The remainder is 433 after subtracting 817 from 1250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4330, and continue the process.

After the division, we end up with 40032.56058751 and a remainder of 4.33e-07.