We're dividing 32927805 by 407 
Let's see how many times 407 fits into 32927805.

Going ahead to step 1:
407 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 407

Moving on to step 2:
If we divide 32 by 407, we get 0 and a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 407

Step 3:
If we divide 329 by 407, we get 0 and a remainder of 329.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 329, we get 329.
Include the next digit (2) from the dividend after 329, then repeat: 3292 / 407

Let's proceed to step 4:
When dividing 3292 by 407, we get 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 3256 from 3292 and we're left with 36.
Take the next digit (7) from the dividend and append it to 36, then repeat: 367 / 407

Let's proceed to step 5:
The number 407 fits into 367 0 times, leaving a remainder of 367.
Put 0 as the next digit of the answer. 
Result so far: 80.0
Subtract 0 from 367 to get 367.
Grab the next digit (8) from the dividend, add it to 367, then carry on: 3678 / 407

Advancing to step 6:
3678 divided by 407 is 9 with a remainder of 15.
The number 9 becomes the next digit in our result. 
Result so far: 809.0
If we subtract 3663 from 3678, we get 15.
Bring next digit (0) of the dividend behind the 15 and repeat the process: 150 / 407

Advancing to step 7:
The number 407 fits into 150 0 times, leaving a remainder of 150.
Use 0 as the next digit of our solution. 
Result so far: 8090.0
If we subtract 0 from 150, we get 150.
Append the next digit (5) from the dividend to 150 and continue with: 1505 / 407

Advancing to step 8:
When dividing 1505 by 407, we get 3 with a remainder of 284.
Put 3 as the next digit of the answer. 
Result so far: 80903.0
The remainder is 284 after subtracting 1221 from 1505.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Step 9:
When dividing 2840 by 407, we get 6 with a remainder of 398.
The next digit of our result is 6. 
Result so far: 80903.6
The remainder is 398 after subtracting 2442 from 2840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

On to step 10:
The number 407 fits into 3980 9 times, leaving a remainder of 317.
The number 9 becomes the next digit in our result. 
Result so far: 80903.69
Subtract 3663 from 3980 to get 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

On to step 11:
407 goes into 3170 7 times with a remainder of 321.
Put 7 as the next digit of the answer. 
Result so far: 80903.697
If we take 2849 away from 3170, we end up with 321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

Advancing to step 12:
3210 divided by 407 is 7 with a remainder of 361.
Write down 7 as next digit of the result. 
Result so far: 80903.6977
Subtract 2849 from 3210 to get 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3610, and continue the process.

After the division, we end up with 80903.6977 and a remainder of 0.00361.