We're dividing 32398444 by 978 
We're looking to find how many times 978 goes into 32398444.

Moving on to step 1:
3 divided by 978 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 978

Advancing to step 2:
978 can be fit into 32 0 times, resulting in a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 978

Advancing to step 3:
When dividing 323 by 978, we get 0 with a remainder of 323.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 323, we end up with 323.
Grab the next digit (9) from the dividend, add it to 323, then carry on: 3239 / 978

On to step 4:
If we divide 3239 by 978, we get 3 and a remainder of 305.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 2934 from 3239 and we're left with 305.
Grab the next digit (8) from the dividend, add it to 305, then carry on: 3058 / 978

Let's proceed to step 5:
3058 divided by 978 is 3 with a remainder of 124.
The next digit of our result is 3. 
Result so far: 33.0
Subtracting 2934 from 3058 leaves us with 124.
Take the next digit (4) from the dividend and append it to 124, then repeat: 1244 / 978

Going ahead to step 6:
978 goes into 1244 1 times with a remainder of 266.
Record the quotient 1 as the next digit in the result. 
Result so far: 331.0
Deduct 978 from 1244 and we're left with 266.
Append the next digit (4) from the dividend to 266 and continue with: 2664 / 978

Step 7:
When dividing 2664 by 978, we get 2 with a remainder of 708.
Record the quotient 2 as the next digit in the result. 
Result so far: 3312.0
If we take 1956 away from 2664, we end up with 708.
Grab the next digit (4) from the dividend, add it to 708, then carry on: 7084 / 978

Advancing to step 8:
The number 978 fits into 7084 7 times, leaving a remainder of 238.
Write down 7 as next digit of the result. 
Result so far: 33127.0
Subtract 6846 from 7084 to get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

On to step 9:
If we divide 2380 by 978, we get 2 and a remainder of 424.
Put 2 as the next digit of the answer. 
Result so far: 33127.2
If we take 1956 away from 2380, we end up with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

On to step 10:
When dividing 4240 by 978, we get 4 with a remainder of 328.
Record the quotient 4 as the next digit in the result. 
Result so far: 33127.24
Deduct 3912 from 4240 and we're left with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Moving on to step 11:
The number 978 fits into 3280 3 times, leaving a remainder of 346.
Put 3 as the next digit of the answer. 
Result so far: 33127.243
If we subtract 2934 from 3280, we get 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Step 12:
If we divide 3460 by 978, we get 3 and a remainder of 526.
Put 3 as the next digit of the answer. 
Result so far: 33127.2433
If we subtract 2934 from 3460, we get 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

The final outcome is 33127.2433, with a leftover of 0.00526.