We're dividing 32821681 by 517 
We want to figure out the number of times 32821681 can be divided by 517.

Moving on to step 1:
If we divide 3 by 517, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 517

Advancing to step 2:
The number 517 fits into 32 0 times, leaving a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 517

Going ahead to step 3:
517 can be fit into 328 0 times, resulting in a remainder of 328.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 328 to get 328.
Bring next digit (2) of the dividend behind the 328 and repeat the process: 3282 / 517

Step 4:
517 can be fit into 3282 6 times, resulting in a remainder of 180.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 3102 from 3282 to get 180.
Include the next digit (1) from the dividend after 180, then repeat: 1801 / 517

Moving on to step 5:
517 can be fit into 1801 3 times, resulting in a remainder of 250.
The number 3 becomes the next digit in our result. 
Result so far: 63.0
If we subtract 1551 from 1801, we get 250.
Include the next digit (6) from the dividend after 250, then repeat: 2506 / 517

Going ahead to step 6:
The number 517 fits into 2506 4 times, leaving a remainder of 438.
Record the quotient 4 as the next digit in the result. 
Result so far: 634.0
Subtract 2068 from 2506 to get 438.
Append the next digit (8) from the dividend to 438 and continue with: 4388 / 517

On to step 7:
When dividing 4388 by 517, we get 8 with a remainder of 252.
The number 8 becomes the next digit in our result. 
Result so far: 6348.0
If we take 4136 away from 4388, we end up with 252.
Take the next digit (1) from the dividend and append it to 252, then repeat: 2521 / 517

On to step 8:
If we divide 2521 by 517, we get 4 and a remainder of 453.
The number 4 becomes the next digit in our result. 
Result so far: 63484.0
If we take 2068 away from 2521, we end up with 453.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4530, and continue the process.

Advancing to step 9:
517 goes into 4530 8 times with a remainder of 394.
The next digit of our result is 8. 
Result so far: 63484.8
Subtract 4136 from 4530 to get 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Let's proceed to step 10:
3940 divided by 517 is 7 with a remainder of 321.
Record the quotient 7 as the next digit in the result. 
Result so far: 63484.87
The remainder is 321 after subtracting 3619 from 3940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

On to step 11:
517 goes into 3210 6 times with a remainder of 108.
Record the quotient 6 as the next digit in the result. 
Result so far: 63484.876
Deduct 3102 from 3210 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 12:
If we divide 1080 by 517, we get 2 and a remainder of 46.
Use 2 as the next digit of our solution. 
Result so far: 63484.8762
The remainder is 46 after subtracting 1034 from 1080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 13:
517 can be fit into 460 0 times, resulting in a remainder of 460.
Use 0 as the next digit of our solution. 
Result so far: 63484.8762
Subtracting 0 from 460 leaves us with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Moving on to step 14:
If we divide 4600 by 517, we get 8 and a remainder of 464.
The next digit of our result is 8. 
Result so far: 63484.876208
If we take 4136 away from 4600, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

On to step 15:
4640 divided by 517 is 8 with a remainder of 504.
The number 8 becomes the next digit in our result. 
Result so far: 63484.8762088
The remainder is 504 after subtracting 4136 from 4640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

The final result is 63484.8762088 with a remainder of 5.04e-06.