We look at the division of 32233071 by 789 
We want to figure out the number of times 32233071 can be divided by 789.

Going ahead to step 1:
789 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 789

Moving on to step 2:
The number 789 fits into 32 0 times, leaving a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 789

Step 3:
789 can be fit into 322 0 times, resulting in a remainder of 322.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 322 after subtracting 0 from 322.
Append the next digit (3) from the dividend to 322 and continue with: 3223 / 789

Advancing to step 4:
789 goes into 3223 4 times with a remainder of 67.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3156 from 3223 leaves us with 67.
Append the next digit (3) from the dividend to 67 and continue with: 673 / 789

Let's proceed to step 5:
The number 789 fits into 673 0 times, leaving a remainder of 673.
Put 0 as the next digit of the answer. 
Result so far: 40.0
If we take 0 away from 673, we end up with 673.
Append the next digit (0) from the dividend to 673 and continue with: 6730 / 789

Advancing to step 6:
789 goes into 6730 8 times with a remainder of 418.
Use 8 as the next digit of our solution. 
Result so far: 408.0
Subtracting 6312 from 6730 leaves us with 418.
Bring next digit (7) of the dividend behind the 418 and repeat the process: 4187 / 789

Moving on to step 7:
The number 789 fits into 4187 5 times, leaving a remainder of 242.
The number 5 becomes the next digit in our result. 
Result so far: 4085.0
The remainder is 242 after subtracting 3945 from 4187.
Include the next digit (1) from the dividend after 242, then repeat: 2421 / 789

Advancing to step 8:
789 goes into 2421 3 times with a remainder of 54.
The next digit of our result is 3. 
Result so far: 40853.0
If we subtract 2367 from 2421, 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.

Let's proceed to step 9:
If we divide 540 by 789, we get 0 and a remainder of 540.
Record the quotient 0 as the next digit in the result. 
Result so far: 40853.0
The remainder is 540 after subtracting 0 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Moving on to step 10:
The number 789 fits into 5400 6 times, leaving a remainder of 666.
Use 6 as the next digit of our solution. 
Result so far: 40853.06
Subtracting 4734 from 5400 leaves us with 666.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6660, and continue the process.

Let's proceed to step 11:
The number 789 fits into 6660 8 times, leaving a remainder of 348.
Use 8 as the next digit of our solution. 
Result so far: 40853.068
Deduct 6312 from 6660 and we're left with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

On to step 12:
When dividing 3480 by 789, we get 4 with a remainder of 324.
Record the quotient 4 as the next digit in the result. 
Result so far: 40853.0684
If we subtract 3156 from 3480, we get 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Going ahead to step 13:
If we divide 3240 by 789, we get 4 and a remainder of 84.
Put 4 as the next digit of the answer. 
Result so far: 40853.06844
If we take 3156 away from 3240, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

After the division, we end up with 40853.06844 and a remainder of 8.4e-05.