We're dividing 32666 by 40 
Let's see how many times 40 fits into 32666.

Step 1:
40 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 40

On to step 2:
40 can be fit into 32 0 times, resulting in a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 40

On to step 3:
If we divide 326 by 40, we get 8 and a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 320 from 326 leaves us with 6.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 40

Step 4:
66 divided by 40 is 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 81.0
If we take 40 away from 66, we end up with 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 40

Advancing to step 5:
The number 40 fits into 266 6 times, leaving a remainder of 26.
Use 6 as the next digit of our solution. 
Result so far: 816.0
Subtract 240 from 266 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 6:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 816.6
Subtracting 240 from 260 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 7:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 816.65
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 816.65
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 816.65
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 816.65 with a balance of 0.0.