We look at the division of 32867784 by 326 
Let's see how many times 326 fits into 32867784.

Advancing to step 1:
3 divided by 326 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 326

Step 2:
When dividing 32 by 326, we get 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 326

Step 3:
If we divide 328 by 326, we get 1 and a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 326 away from 328, we end up with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 326

On to step 4:
26 divided by 326 is 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 326

Going ahead to step 5:
When dividing 267 by 326, we get 0 with a remainder of 267.
The number 0 becomes the next digit in our result. 
Result so far: 100.0
Subtracting 0 from 267 leaves us with 267.
Grab the next digit (7) from the dividend, add it to 267, then carry on: 2677 / 326

Going ahead to step 6:
326 can be fit into 2677 8 times, resulting in a remainder of 69.
Use 8 as the next digit of our solution. 
Result so far: 1008.0
The remainder is 69 after subtracting 2608 from 2677.
Fetch the next digit (8) from the dividend, attach it to 69 and continue: 698 / 326

On to step 7:
When dividing 698 by 326, we get 2 with a remainder of 46.
Use 2 as the next digit of our solution. 
Result so far: 10082.0
Deduct 652 from 698 and we're left with 46.
Take the next digit (4) from the dividend and append it to 46, then repeat: 464 / 326

Moving on to step 8:
The number 326 fits into 464 1 times, leaving a remainder of 138.
The next digit of our result is 1. 
Result so far: 100821.0
If we subtract 326 from 464, we get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 9:
326 can be fit into 1380 4 times, resulting in a remainder of 76.
Write down 4 as next digit of the result. 
Result so far: 100821.4
If we subtract 1304 from 1380, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 10:
If we divide 760 by 326, we get 2 and a remainder of 108.
Write down 2 as next digit of the result. 
Result so far: 100821.42
If we subtract 652 from 760, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 11:
1080 divided by 326 is 3 with a remainder of 102.
Write down 3 as next digit of the result. 
Result so far: 100821.423
Subtracting 978 from 1080 leaves us with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Going ahead to step 12:
If we divide 1020 by 326, we get 3 and a remainder of 42.
The next digit of our result is 3. 
Result so far: 100821.4233
Subtracting 978 from 1020 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Our division results in 100821.4233 with a remaining 0.00042.