We look at the division of 32464326 by 614 
Let's see how many times 614 fits into 32464326.

Moving on to step 1:
3 divided by 614 is 0 with 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.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 614

Going ahead to step 2:
614 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 614

Step 3:
The number 614 fits into 324 0 times, leaving a remainder of 324.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 324 leaves us with 324.
Fetch the next digit (6) from the dividend, attach it to 324 and continue: 3246 / 614

Moving on to step 4:
614 can be fit into 3246 5 times, resulting in a remainder of 176.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 176 after subtracting 3070 from 3246.
Append the next digit (4) from the dividend to 176 and continue with: 1764 / 614

Advancing to step 5:
614 can be fit into 1764 2 times, resulting in a remainder of 536.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Subtracting 1228 from 1764 leaves us with 536.
Bring next digit (3) of the dividend behind the 536 and repeat the process: 5363 / 614

Advancing to step 6:
614 goes into 5363 8 times with a remainder of 451.
The number 8 becomes the next digit in our result. 
Result so far: 528.0
Deduct 4912 from 5363 and we're left with 451.
Bring next digit (2) of the dividend behind the 451 and repeat the process: 4512 / 614

Let's proceed to step 7:
614 goes into 4512 7 times with a remainder of 214.
The next digit of our result is 7. 
Result so far: 5287.0
Subtract 4298 from 4512 to get 214.
Include the next digit (6) from the dividend after 214, then repeat: 2146 / 614

Moving on to step 8:
When dividing 2146 by 614, we get 3 with a remainder of 304.
The number 3 becomes the next digit in our result. 
Result so far: 52873.0
If we take 1842 away from 2146, we end up with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Advancing to step 9:
3040 divided by 614 is 4 with a remainder of 584.
The next digit of our result is 4. 
Result so far: 52873.4
Deduct 2456 from 3040 and we're left with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

Let's proceed to step 10:
614 goes into 5840 9 times with a remainder of 314.
The next digit of our result is 9. 
Result so far: 52873.49
Subtracting 5526 from 5840 leaves us with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Moving on to step 11:
If we divide 3140 by 614, we get 5 and a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 52873.495
Deduct 3070 from 3140 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 12:
If we divide 700 by 614, we get 1 and a remainder of 86.
Write down 1 as next digit of the result. 
Result so far: 52873.4951
Subtracting 614 from 700 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Let's proceed to step 13:
If we divide 860 by 614, we get 1 and a remainder of 246.
Record the quotient 1 as the next digit in the result. 
Result so far: 52873.49511
If we take 614 away from 860, we end up with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

The quotient of the division is 52873.49511, and the remainder is 0.000246.