We're dividing 32681532 by 348 
We want to divide 32681532 by 348.

On to step 1:
If we divide 3 by 348, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 348

Advancing to step 2:
32 divided by 348 is 0 with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 348

On to step 3:
When dividing 326 by 348, we get 0 with a remainder of 326.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 326 after subtracting 0 from 326.
Append the next digit (8) from the dividend to 326 and continue with: 3268 / 348

Going ahead to step 4:
348 goes into 3268 9 times with a remainder of 136.
The next digit of our result is 9. 
Result so far: 9.0
If we take 3132 away from 3268, we end up with 136.
Bring next digit (1) of the dividend behind the 136 and repeat the process: 1361 / 348

Step 5:
348 goes into 1361 3 times with a remainder of 317.
Use 3 as the next digit of our solution. 
Result so far: 93.0
If we subtract 1044 from 1361, we get 317.
Append the next digit (5) from the dividend to 317 and continue with: 3175 / 348

Going ahead to step 6:
348 can be fit into 3175 9 times, resulting in a remainder of 43.
Put 9 as the next digit of the answer. 
Result so far: 939.0
Subtracting 3132 from 3175 leaves us with 43.
Bring next digit (3) of the dividend behind the 43 and repeat the process: 433 / 348

On to step 7:
If we divide 433 by 348, we get 1 and a remainder of 85.
The next digit of our result is 1. 
Result so far: 9391.0
The remainder is 85 after subtracting 348 from 433.
Take the next digit (2) from the dividend and append it to 85, then repeat: 852 / 348

Let's proceed to step 8:
When dividing 852 by 348, we get 2 with a remainder of 156.
The number 2 becomes the next digit in our result. 
Result so far: 93912.0
The remainder is 156 after subtracting 696 from 852.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Step 9:
The number 348 fits into 1560 4 times, leaving a remainder of 168.
The number 4 becomes the next digit in our result. 
Result so far: 93912.4
If we take 1392 away from 1560, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Advancing to step 10:
If we divide 1680 by 348, we get 4 and a remainder of 288.
The number 4 becomes the next digit in our result. 
Result so far: 93912.44
If we subtract 1392 from 1680, we get 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

The final result is 93912.44 with a remainder of 0.288.