We look at the division of 863927 by 32 
We want to figure out the number of times 863927 can be divided by 32.

On to step 1:
If we divide 8 by 32, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 32

Step 2:
The number 32 fits into 86 2 times, leaving a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 64 from 86 leaves us with 22.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 32

Going ahead to step 3:
32 can be fit into 223 6 times, resulting in a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 26.0
If we subtract 192 from 223, we get 31.
Include the next digit (9) from the dividend after 31, then repeat: 319 / 32

Going ahead to step 4:
The number 32 fits into 319 9 times, leaving a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 269.0
Subtract 288 from 319 to get 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 32

Step 5:
If we divide 312 by 32, we get 9 and a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 2699.0
Subtract 288 from 312 to get 24.
Include the next digit (7) from the dividend after 24, then repeat: 247 / 32

On to step 6:
When dividing 247 by 32, we get 7 with a remainder of 23.
The next digit of our result is 7. 
Result so far: 26997.0
Subtract 224 from 247 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
32 goes into 230 7 times with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 26997.7
Subtract 224 from 230 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 8:
If we divide 60 by 32, we get 1 and a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 26997.71
If we subtract 32 from 60, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 9:
32 goes into 280 8 times with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 26997.718
Subtracting 256 from 280 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
The number 32 fits into 240 7 times, leaving a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 26997.7187
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 11:
32 goes into 160 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 26997.71875
Deduct 160 from 160 and we're left 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:
32 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 26997.71875
Subtracting 0 from 0 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.

Let's proceed to step 13:
32 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 26997.71875
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.

The quotient of the division is 26997.71875, and the remainder is 0.0.