We're dividing 243554 by 32 
We want to figure out the number of times 243554 can be divided by 32.

Going ahead to step 1:
32 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 32

On to step 2:
The number 32 fits into 24 0 times, leaving a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 24 to get 24.
Grab the next digit (3) from the dividend, add it to 24, then carry on: 243 / 32

Let's proceed to step 3:
When dividing 243 by 32, we get 7 with a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 224 from 243 and we're left with 19.
Take the next digit (5) from the dividend and append it to 19, then repeat: 195 / 32

Going ahead to step 4:
195 divided by 32 is 6 with a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
The remainder is 3 after subtracting 192 from 195.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 32

Moving on to step 5:
The number 32 fits into 35 1 times, leaving a remainder of 3.
The next digit of our result is 1. 
Result so far: 761.0
If we take 32 away from 35, we end up with 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 32

Moving on to step 6:
32 goes into 34 1 times with a remainder of 2.
The next digit of our result is 1. 
Result so far: 7611.0
Deduct 32 from 34 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
The number 32 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 7611.0
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
The number 32 fits into 200 6 times, leaving a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 7611.06
Subtract 192 from 200 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
80 divided by 32 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 7611.062
Deduct 64 from 80 and we're left 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:
If we divide 160 by 32, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7611.0625
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.

Advancing to step 11:
If we divide 0 by 32, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7611.0625
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.

On to step 12:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7611.0625
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 7611.0625 with a remainder of 0.0.