76407 ÷ 32 
We want to figure out the number of times 76407 can be divided by 32.

Moving on to step 1:
When dividing 7 by 32, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 32

Moving on to step 2:
32 can be fit into 76 2 times, resulting in a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 64 from 76 to get 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 32

Moving on to step 3:
124 divided by 32 is 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 96 from 124 to get 28.
Fetch the next digit (0) from the dividend, attach it to 28 and continue: 280 / 32

On to step 4:
32 goes into 280 8 times with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 238.0
The remainder is 24 after subtracting 256 from 280.
Fetch the next digit (7) from the dividend, attach it to 24 and continue: 247 / 32

Step 5:
If we divide 247 by 32, we get 7 and a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 2387.0
Deduct 224 from 247 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 6:
32 goes into 230 7 times with a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 2387.7
Subtracting 224 from 230 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
32 can be fit into 60 1 times, resulting in a remainder of 28.
The next digit of our result is 1. 
Result so far: 2387.71
Deduct 32 from 60 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 8:
280 divided by 32 is 8 with a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 2387.718
If we subtract 256 from 280, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 9:
240 divided by 32 is 7 with a remainder of 16.
The next digit of our result is 7. 
Result so far: 2387.7187
Subtracting 224 from 240 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
When dividing 160 by 32, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 2387.71875
Subtract 160 from 160 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
32 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2387.71875
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
If we divide 0 by 32, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2387.71875
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 2387.71875 with a remaining 0.0.