We look at the division of 32674 by 70 
We're looking to find how many times 70 goes into 32674.

Step 1:
3 divided by 70 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 70

On to step 2:
The number 70 fits into 32 0 times, leaving a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 70

Advancing to step 3:
70 can be fit into 326 4 times, resulting in a remainder of 46.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 280 from 326 and we're left with 46.
Grab the next digit (7) from the dividend, add it to 46, then carry on: 467 / 70

On to step 4:
70 goes into 467 6 times with a remainder of 47.
Record the quotient 6 as the next digit in the result. 
Result so far: 46.0
Subtracting 420 from 467 leaves us with 47.
Take the next digit (4) from the dividend and append it to 47, then repeat: 474 / 70

Step 5:
70 goes into 474 6 times with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 466.0
If we subtract 420 from 474, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 6:
The number 70 fits into 540 7 times, leaving a remainder of 50.
Put 7 as the next digit of the answer. 
Result so far: 466.7
Subtract 490 from 540 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 7:
When dividing 500 by 70, we get 7 with a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 466.77
Subtracting 490 from 500 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 466.77 with a remainder of 0.01.