132327 divided by 261 
We want to divide 132327 by 261.

Step 1:
If we divide 1 by 261, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 261

On to step 2:
261 can be fit into 13 0 times, resulting in a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 261

Advancing to step 3:
132 divided by 261 is 0 with a remainder of 132.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 132, we get 132.
Fetch the next digit (3) from the dividend, attach it to 132 and continue: 1323 / 261

Let's proceed to step 4:
261 goes into 1323 5 times with a remainder of 18.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 1305 from 1323 and we're left with 18.
Grab the next digit (2) from the dividend, add it to 18, then carry on: 182 / 261

Moving on to step 5:
182 divided by 261 is 0 with a remainder of 182.
Use 0 as the next digit of our solution. 
Result so far: 50.0
Subtract 0 from 182 to get 182.
Bring next digit (7) of the dividend behind the 182 and repeat the process: 1827 / 261

Let's proceed to step 6:
1827 divided by 261 is 7 with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 507.0
If we take 1827 away from 1827, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
If we divide 0 by 261, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 507.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
The number 261 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 507.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 507.0 with a remaining 0.0.