We divide 32517 by 43
We want to figure out the number of times 32517 can be divided by 43.

Advancing to step 1:
When dividing 3 by 43, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 43

On to step 2:
The number 43 fits into 32 0 times, leaving a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Append the next digit (5) from the dividend to 32 and continue with: 325 / 43

On to step 3:
When dividing 325 by 43, we get 7 with a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 301 away from 325, we end up with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 43

On to step 4:
43 goes into 241 5 times with a remainder of 26.
The next digit of our result is 5. 
Result so far: 75.0
The remainder is 26 after subtracting 215 from 241.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 43

Advancing to step 5:
The number 43 fits into 267 6 times, leaving a remainder of 9.
The next digit of our result is 6. 
Result so far: 756.0
Subtracting 258 from 267 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 6:
43 goes into 90 2 times with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 756.2
If we take 86 away from 90, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
If we divide 40 by 43, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 756.2
The remainder is 40 after subtracting 0 from 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 8:
If we divide 400 by 43, we get 9 and a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 756.209
The remainder is 13 after subtracting 387 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 9:
43 goes into 130 3 times with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 756.2093
Subtract 129 from 130 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 10:
43 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 756.2093
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
43 goes into 100 2 times with a remainder of 14.
The next digit of our result is 2. 
Result so far: 756.209302
If we take 86 away from 100, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
When dividing 140 by 43, we get 3 with a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 756.2093023
The remainder is 11 after subtracting 129 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 13:
43 goes into 110 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 756.20930232
If we take 86 away from 110, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 756.20930232 with a remainder of 2.4e-08.