32996 ÷ 7 = 4713 R5
Alright, let's work through the division of 32996 by 7 step by step.

Step 1:
7 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 7

Step 2:
7 goes into 32 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 28 from 32 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 7

Step 3:
7 goes into 49 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 47
Subtract 49 from 49 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 7

Step 4:
7 goes into 9 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 471
Subtract 7 from 9 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 7

Step 5:
7 goes into 26 3 times with a remainder of 5.
Write down 3 as next digit of of the result. 
Result so far: 4713
Subtract 21 from 26 to get 5.

The final result is 4713 with a remainder of 5.