32760459 divided by 70 
We want to figure out the number of times 32760459 can be divided by 70.

Advancing to step 1:
70 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
Subtract 0 from 3 to get 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 70

Let's proceed to step 2:
32 divided by 70 is 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 70

Advancing to step 3:
If we divide 327 by 70, we get 4 and a remainder of 47.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 280 away from 327, we end up with 47.
Take the next digit (6) from the dividend and append it to 47, then repeat: 476 / 70

Let's proceed to step 4:
70 can be fit into 476 6 times, resulting in a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
Deduct 420 from 476 and we're left with 56.
Bring next digit (0) of the dividend behind the 56 and repeat the process: 560 / 70

Step 5:
If we divide 560 by 70, we get 8 and a remainder of 0.
The next digit of our result is 8. 
Result so far: 468.0
If we take 560 away from 560, we end up with 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 70

Let's proceed to step 6:
4 divided by 70 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 4680.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 70

Going ahead to step 7:
70 goes into 45 0 times with a remainder of 45.
Write down 0 as next digit of the result. 
Result so far: 46800.0
If we take 0 away from 45, we end up with 45.
Include the next digit (9) from the dividend after 45, then repeat: 459 / 70

Let's proceed to step 8:
459 divided by 70 is 6 with a remainder of 39.
Write down 6 as next digit of the result. 
Result so far: 468006.0
If we take 420 away from 459, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 9:
When dividing 390 by 70, we get 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 468006.5
If we subtract 350 from 390, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
70 can be fit into 400 5 times, resulting in a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 468006.55
The remainder is 50 after subtracting 350 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The quotient of the division is 468006.55, and the remainder is 0.05.