We divide 32682399 by 172
We're looking to find how many times 172 goes into 32682399.

Going ahead to step 1:
3 divided by 172 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 172

Advancing to step 2:
172 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 172

Going ahead to step 3:
172 can be fit into 326 1 times, resulting in a remainder of 154.
The next digit of our result is 1. 
Result so far: 1.0
If we take 172 away from 326, we end up with 154.
Grab the next digit (8) from the dividend, add it to 154, then carry on: 1548 / 172

Let's proceed to step 4:
If we divide 1548 by 172, we get 9 and a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we subtract 1548 from 1548, we get 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 172

On to step 5:
172 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 190.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 172

Step 6:
172 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 1900.0
If we subtract 0 from 23, we get 23.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 172

Moving on to step 7:
172 can be fit into 239 1 times, resulting in a remainder of 67.
The next digit of our result is 1. 
Result so far: 19001.0
Subtracting 172 from 239 leaves us with 67.
Append the next digit (9) from the dividend to 67 and continue with: 679 / 172

Step 8:
172 goes into 679 3 times with a remainder of 163.
The next digit of our result is 3. 
Result so far: 190013.0
Subtract 516 from 679 to get 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Step 9:
1630 divided by 172 is 9 with a remainder of 82.
Use 9 as the next digit of our solution. 
Result so far: 190013.9
If we subtract 1548 from 1630, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 10:
172 can be fit into 820 4 times, resulting in a remainder of 132.
Put 4 as the next digit of the answer. 
Result so far: 190013.94
The remainder is 132 after subtracting 688 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

On to step 11:
The number 172 fits into 1320 7 times, leaving a remainder of 116.
Put 7 as the next digit of the answer. 
Result so far: 190013.947
The remainder is 116 after subtracting 1204 from 1320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 12:
The number 172 fits into 1160 6 times, leaving a remainder of 128.
Record the quotient 6 as the next digit in the result. 
Result so far: 190013.9476
Subtract 1032 from 1160 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Step 13:
When dividing 1280 by 172, we get 7 with a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 190013.94767
If we take 1204 away from 1280, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 14:
If we divide 760 by 172, we get 4 and a remainder of 72.
Record the quotient 4 as the next digit in the result. 
Result so far: 190013.947674
Subtracting 688 from 760 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 15:
If we divide 720 by 172, we get 4 and a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 190013.9476744
If we take 688 away from 720, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 190013.9476744 with a balance of 3.2e-07.