We divide 32707031 by 823
We want to figure out the number of times 32707031 can be divided by 823.

Let's proceed to step 1:
When dividing 3 by 823, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 823

Let's proceed to step 2:
When dividing 32 by 823, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 823

Going ahead to step 3:
When dividing 327 by 823, we get 0 with a remainder of 327.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 327 after subtracting 0 from 327.
Append the next digit (0) from the dividend to 327 and continue with: 3270 / 823

Moving on to step 4:
3270 divided by 823 is 3 with a remainder of 801.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 2469 from 3270 leaves us with 801.
Append the next digit (7) from the dividend to 801 and continue with: 8017 / 823

Going ahead to step 5:
The number 823 fits into 8017 9 times, leaving a remainder of 610.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
Deduct 7407 from 8017 and we're left with 610.
Fetch the next digit (0) from the dividend, attach it to 610 and continue: 6100 / 823

Moving on to step 6:
If we divide 6100 by 823, we get 7 and a remainder of 339.
The number 7 becomes the next digit in our result. 
Result so far: 397.0
The remainder is 339 after subtracting 5761 from 6100.
Include the next digit (3) from the dividend after 339, then repeat: 3393 / 823

Advancing to step 7:
3393 divided by 823 is 4 with a remainder of 101.
The next digit of our result is 4. 
Result so far: 3974.0
The remainder is 101 after subtracting 3292 from 3393.
Take the next digit (1) from the dividend and append it to 101, then repeat: 1011 / 823

Step 8:
When dividing 1011 by 823, we get 1 with a remainder of 188.
Write down 1 as next digit of the result. 
Result so far: 39741.0
If we subtract 823 from 1011, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 9:
When dividing 1880 by 823, we get 2 with a remainder of 234.
The next digit of our result is 2. 
Result so far: 39741.2
If we subtract 1646 from 1880, we get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

On to step 10:
2340 divided by 823 is 2 with a remainder of 694.
Write down 2 as next digit of the result. 
Result so far: 39741.22
The remainder is 694 after subtracting 1646 from 2340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

After the division, we end up with 39741.22 and a remainder of 0.694.