32604370 divided by 861 
We want to figure out the number of times 32604370 can be divided by 861.

Going ahead to step 1:
861 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 861

On to step 2:
861 goes into 32 0 times with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (6) from the dividend and append it to 32, then repeat: 326 / 861

Let's proceed to step 3:
When dividing 326 by 861, we get 0 with a remainder of 326.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 326 to get 326.
Fetch the next digit (0) from the dividend, attach it to 326 and continue: 3260 / 861

Going ahead to step 4:
3260 divided by 861 is 3 with a remainder of 677.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 2583 from 3260 to get 677.
Include the next digit (4) from the dividend after 677, then repeat: 6774 / 861

Moving on to step 5:
6774 divided by 861 is 7 with a remainder of 747.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtracting 6027 from 6774 leaves us with 747.
Bring next digit (3) of the dividend behind the 747 and repeat the process: 7473 / 861

Step 6:
861 can be fit into 7473 8 times, resulting in a remainder of 585.
The number 8 becomes the next digit in our result. 
Result so far: 378.0
Deduct 6888 from 7473 and we're left with 585.
Bring next digit (7) of the dividend behind the 585 and repeat the process: 5857 / 861

Let's proceed to step 7:
861 goes into 5857 6 times with a remainder of 691.
The next digit of our result is 6. 
Result so far: 3786.0
The remainder is 691 after subtracting 5166 from 5857.
Grab the next digit (0) from the dividend, add it to 691, then carry on: 6910 / 861

Going ahead to step 8:
861 can be fit into 6910 8 times, resulting in a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 37868.0
Subtracting 6888 from 6910 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
When dividing 220 by 861, we get 0 with a remainder of 220.
The next digit of our result is 0. 
Result so far: 37868.0
The remainder is 220 after subtracting 0 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 10:
861 can be fit into 2200 2 times, resulting in a remainder of 478.
Record the quotient 2 as the next digit in the result. 
Result so far: 37868.02
The remainder is 478 after subtracting 1722 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4780, and continue the process.

Going ahead to step 11:
861 can be fit into 4780 5 times, resulting in a remainder of 475.
Use 5 as the next digit of our solution. 
Result so far: 37868.025
Subtracting 4305 from 4780 leaves us with 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

Going ahead to step 12:
861 can be fit into 4750 5 times, resulting in a remainder of 445.
The number 5 becomes the next digit in our result. 
Result so far: 37868.0255
The remainder is 445 after subtracting 4305 from 4750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

The final result is 37868.0255 with a remainder of 0.00445.