32264644 ÷ 923 
We want to figure out the number of times 32264644 can be divided by 923.

Step 1:
When dividing 3 by 923, we get 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 / 923

On to step 2:
The number 923 fits into 32 0 times, leaving a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 923

Going ahead to step 3:
The number 923 fits into 322 0 times, leaving a remainder of 322.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 322 to get 322.
Take the next digit (6) from the dividend and append it to 322, then repeat: 3226 / 923

Advancing to step 4:
923 goes into 3226 3 times with a remainder of 457.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 2769 away from 3226, we end up with 457.
Grab the next digit (4) from the dividend, add it to 457, then carry on: 4574 / 923

Let's proceed to step 5:
When dividing 4574 by 923, we get 4 with a remainder of 882.
Write down 4 as next digit of the result. 
Result so far: 34.0
Subtracting 3692 from 4574 leaves us with 882.
Take the next digit (6) from the dividend and append it to 882, then repeat: 8826 / 923

Going ahead to step 6:
If we divide 8826 by 923, we get 9 and a remainder of 519.
Use 9 as the next digit of our solution. 
Result so far: 349.0
Subtract 8307 from 8826 to get 519.
Grab the next digit (4) from the dividend, add it to 519, then carry on: 5194 / 923

Moving on to step 7:
When dividing 5194 by 923, we get 5 with a remainder of 579.
Record the quotient 5 as the next digit in the result. 
Result so far: 3495.0
If we subtract 4615 from 5194, we get 579.
Include the next digit (4) from the dividend after 579, then repeat: 5794 / 923

Advancing to step 8:
The number 923 fits into 5794 6 times, leaving a remainder of 256.
Put 6 as the next digit of the answer. 
Result so far: 34956.0
If we subtract 5538 from 5794, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Moving on to step 9:
The number 923 fits into 2560 2 times, leaving a remainder of 714.
Put 2 as the next digit of the answer. 
Result so far: 34956.2
The remainder is 714 after subtracting 1846 from 2560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7140, and continue the process.

Moving on to step 10:
7140 divided by 923 is 7 with a remainder of 679.
The next digit of our result is 7. 
Result so far: 34956.27
Deduct 6461 from 7140 and we're left with 679.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6790, and continue the process.

Step 11:
When dividing 6790 by 923, we get 7 with a remainder of 329.
Put 7 as the next digit of the answer. 
Result so far: 34956.277
The remainder is 329 after subtracting 6461 from 6790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

The final outcome is 34956.277, with a leftover of 0.0329.