We look at the division of 35232617 by 814 
Our goal is to divide 35232617 by 814.

Step 1:
The number 814 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 814

On to step 2:
814 goes into 35 0 times with a remainder of 35.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 814

Moving on to step 3:
814 can be fit into 352 0 times, resulting in a remainder of 352.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 352, we end up with 352.
Take the next digit (3) from the dividend and append it to 352, then repeat: 3523 / 814

Step 4:
When dividing 3523 by 814, we get 4 with a remainder of 267.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 3256 from 3523 and we're left with 267.
Bring next digit (2) of the dividend behind the 267 and repeat the process: 2672 / 814

Step 5:
If we divide 2672 by 814, we get 3 and a remainder of 230.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
If we take 2442 away from 2672, we end up with 230.
Fetch the next digit (6) from the dividend, attach it to 230 and continue: 2306 / 814

Let's proceed to step 6:
When dividing 2306 by 814, we get 2 with a remainder of 678.
The number 2 becomes the next digit in our result. 
Result so far: 432.0
The remainder is 678 after subtracting 1628 from 2306.
Bring next digit (1) of the dividend behind the 678 and repeat the process: 6781 / 814

Advancing to step 7:
When dividing 6781 by 814, we get 8 with a remainder of 269.
Record the quotient 8 as the next digit in the result. 
Result so far: 4328.0
Subtracting 6512 from 6781 leaves us with 269.
Fetch the next digit (7) from the dividend, attach it to 269 and continue: 2697 / 814

On to step 8:
2697 divided by 814 is 3 with a remainder of 255.
Record the quotient 3 as the next digit in the result. 
Result so far: 43283.0
Deduct 2442 from 2697 and we're left with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Moving on to step 9:
2550 divided by 814 is 3 with a remainder of 108.
The number 3 becomes the next digit in our result. 
Result so far: 43283.3
The remainder is 108 after subtracting 2442 from 2550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Advancing to step 10:
814 can be fit into 1080 1 times, resulting in a remainder of 266.
Put 1 as the next digit of the answer. 
Result so far: 43283.31
If we take 814 away from 1080, we end up with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

On to step 11:
The number 814 fits into 2660 3 times, leaving a remainder of 218.
The number 3 becomes the next digit in our result. 
Result so far: 43283.313
Deduct 2442 from 2660 and we're left with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Moving on to step 12:
The number 814 fits into 2180 2 times, leaving a remainder of 552.
Put 2 as the next digit of the answer. 
Result so far: 43283.3132
If we take 1628 away from 2180, we end up with 552.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

Advancing to step 13:
814 can be fit into 5520 6 times, resulting in a remainder of 636.
Write down 6 as next digit of the result. 
Result so far: 43283.31326
Deduct 4884 from 5520 and we're left with 636.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6360, and continue the process.

Let's proceed to step 14:
If we divide 6360 by 814, we get 7 and a remainder of 662.
Put 7 as the next digit of the answer. 
Result so far: 43283.313267
If we subtract 5698 from 6360, we get 662.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6620, and continue the process.

Let's proceed to step 15:
814 can be fit into 6620 8 times, resulting in a remainder of 108.
Use 8 as the next digit of our solution. 
Result so far: 43283.3132678
Deduct 6512 from 6620 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Advancing to step 16:
When dividing 1080 by 814, we get 1 with a remainder of 266.
Record the quotient 1 as the next digit in the result. 
Result so far: 43283.31326781
Subtracting 814 from 1080 leaves us with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

The final outcome is 43283.31326781, with a leftover of 2.66e-07.