523946 ÷ 32 
We want to figure out the number of times 523946 can be divided by 32.

On to step 1:
32 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 32

Moving on to step 2:
32 goes into 52 1 times with a remainder of 20.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 32 from 52 leaves us with 20.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 32

Moving on to step 3:
The number 32 fits into 203 6 times, leaving a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 192 from 203 and we're left with 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 32

Step 4:
If we divide 119 by 32, we get 3 and a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 163.0
The remainder is 23 after subtracting 96 from 119.
Include the next digit (4) from the dividend after 23, then repeat: 234 / 32

Moving on to step 5:
32 can be fit into 234 7 times, resulting in a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 1637.0
If we subtract 224 from 234, we get 10.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 32

On to step 6:
If we divide 106 by 32, we get 3 and a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 16373.0
The remainder is 10 after subtracting 96 from 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
If we divide 100 by 32, we get 3 and a remainder of 4.
The next digit of our result is 3. 
Result so far: 16373.3
Subtracting 96 from 100 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
When dividing 40 by 32, we get 1 with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 16373.31
Subtract 32 from 40 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
The number 32 fits into 80 2 times, leaving a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 16373.312
The remainder is 16 after subtracting 64 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
If we divide 160 by 32, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 16373.3125
Subtracting 160 from 160 leaves us 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.

Step 11:
0 divided by 32 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 16373.3125
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.

On to step 12:
0 divided by 32 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16373.3125
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 16373.3125 with a remainder of 0.0.