We look at the division of 32643272 by 230 
We want to figure out the number of times 32643272 can be divided by 230.

Step 1:
When dividing 3 by 230, we get 0 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.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 230

Advancing to step 2:
If we divide 32 by 230, we get 0 and a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Grab the next digit (6) from the dividend, add it to 32, then carry on: 326 / 230

On to step 3:
326 divided by 230 is 1 with a remainder of 96.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 230 from 326 and we're left with 96.
Bring next digit (4) of the dividend behind the 96 and repeat the process: 964 / 230

Step 4:
230 can be fit into 964 4 times, resulting in a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 920 from 964, we get 44.
Append the next digit (3) from the dividend to 44 and continue with: 443 / 230

Step 5:
The number 230 fits into 443 1 times, leaving a remainder of 213.
The number 1 becomes the next digit in our result. 
Result so far: 141.0
Deduct 230 from 443 and we're left with 213.
Include the next digit (2) from the dividend after 213, then repeat: 2132 / 230

On to step 6:
When dividing 2132 by 230, we get 9 with a remainder of 62.
The next digit of our result is 9. 
Result so far: 1419.0
The remainder is 62 after subtracting 2070 from 2132.
Bring next digit (7) of the dividend behind the 62 and repeat the process: 627 / 230

Moving on to step 7:
When dividing 627 by 230, we get 2 with a remainder of 167.
The next digit of our result is 2. 
Result so far: 14192.0
If we subtract 460 from 627, we get 167.
Bring next digit (2) of the dividend behind the 167 and repeat the process: 1672 / 230

Advancing to step 8:
The number 230 fits into 1672 7 times, leaving a remainder of 62.
Record the quotient 7 as the next digit in the result. 
Result so far: 141927.0
Subtracting 1610 from 1672 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 9:
230 goes into 620 2 times with a remainder of 160.
Record the quotient 2 as the next digit in the result. 
Result so far: 141927.2
The remainder is 160 after subtracting 460 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
1600 divided by 230 is 6 with a remainder of 220.
Use 6 as the next digit of our solution. 
Result so far: 141927.26
Deduct 1380 from 1600 and we're left with 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 11:
If we divide 2200 by 230, we get 9 and a remainder of 130.
Put 9 as the next digit of the answer. 
Result so far: 141927.269
Subtracting 2070 from 2200 leaves us with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Step 12:
When dividing 1300 by 230, we get 5 with a remainder of 150.
Put 5 as the next digit of the answer. 
Result so far: 141927.2695
If we take 1150 away from 1300, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Step 13:
If we divide 1500 by 230, we get 6 and a remainder of 120.
Put 6 as the next digit of the answer. 
Result so far: 141927.26956
If we take 1380 away from 1500, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 14:
If we divide 1200 by 230, we get 5 and a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 141927.269565
Deduct 1150 from 1200 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 15:
If we divide 500 by 230, we get 2 and a remainder of 40.
The number 2 becomes the next digit in our result. 
Result so far: 141927.2695652
Deduct 460 from 500 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 16:
230 can be fit into 400 1 times, resulting in a remainder of 170.
The next digit of our result is 1. 
Result so far: 141927.26956521
Deduct 230 from 400 and we're left with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

In conclusion, the division gives 141927.26956521 with a balance of 1.7e-07.