We look at the division of 32678601 by 53 
We want to divide 32678601 by 53.

Let's proceed to step 1:
When dividing 3 by 53, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 53

On to step 2:
53 goes into 32 0 times with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 53

Advancing to step 3:
53 can be fit into 326 6 times, resulting in a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtract 318 from 326 to get 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 53

Let's proceed to step 4:
If we divide 87 by 53, we get 1 and a remainder of 34.
The next digit of our result is 1. 
Result so far: 61.0
If we take 53 away from 87, we end up with 34.
Append the next digit (8) from the dividend to 34 and continue with: 348 / 53

On to step 5:
53 can be fit into 348 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 616.0
If we subtract 318 from 348, we get 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 53

Advancing to step 6:
306 divided by 53 is 5 with a remainder of 41.
The number 5 becomes the next digit in our result. 
Result so far: 6165.0
If we subtract 265 from 306, we get 41.
Fetch the next digit (0) from the dividend, attach it to 41 and continue: 410 / 53

On to step 7:
410 divided by 53 is 7 with a remainder of 39.
The next digit of our result is 7. 
Result so far: 61657.0
The remainder is 39 after subtracting 371 from 410.
Include the next digit (1) from the dividend after 39, then repeat: 391 / 53

Going ahead to step 8:
53 goes into 391 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 616577.0
If we take 371 away from 391, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
53 can be fit into 200 3 times, resulting in a remainder of 41.
The number 3 becomes the next digit in our result. 
Result so far: 616577.3
If we subtract 159 from 200, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 10:
If we divide 410 by 53, we get 7 and a remainder of 39.
The number 7 becomes the next digit in our result. 
Result so far: 616577.37
If we subtract 371 from 410, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 11:
390 divided by 53 is 7 with a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 616577.377
Subtract 371 from 390 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Our division results in 616577.377 with a remaining 0.0019.