We divide 32504280 by 861
Let's see how many times 861 fits into 32504280.

On to step 1:
3 divided by 861 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 861

Advancing to step 2:
861 can be fit into 32 0 times, resulting in a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Take the next digit (5) from the dividend and append it to 32, then repeat: 325 / 861

On to step 3:
The number 861 fits into 325 0 times, leaving a remainder of 325.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 325 after subtracting 0 from 325.
Append the next digit (0) from the dividend to 325 and continue with: 3250 / 861

Advancing to step 4:
The number 861 fits into 3250 3 times, leaving a remainder of 667.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 667 after subtracting 2583 from 3250.
Fetch the next digit (4) from the dividend, attach it to 667 and continue: 6674 / 861

Advancing to step 5:
861 goes into 6674 7 times with a remainder of 647.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtract 6027 from 6674 to get 647.
Grab the next digit (2) from the dividend, add it to 647, then carry on: 6472 / 861

Advancing to step 6:
If we divide 6472 by 861, we get 7 and a remainder of 445.
Use 7 as the next digit of our solution. 
Result so far: 377.0
Deduct 6027 from 6472 and we're left with 445.
Fetch the next digit (8) from the dividend, attach it to 445 and continue: 4458 / 861

Moving on to step 7:
The number 861 fits into 4458 5 times, leaving a remainder of 153.
Write down 5 as next digit of the result. 
Result so far: 3775.0
Deduct 4305 from 4458 and we're left with 153.
Take the next digit (0) from the dividend and append it to 153, then repeat: 1530 / 861

Moving on to step 8:
1530 divided by 861 is 1 with a remainder of 669.
The number 1 becomes the next digit in our result. 
Result so far: 37751.0
If we take 861 away from 1530, we end up with 669.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6690, and continue the process.

Going ahead to step 9:
The number 861 fits into 6690 7 times, leaving a remainder of 663.
The number 7 becomes the next digit in our result. 
Result so far: 37751.7
The remainder is 663 after subtracting 6027 from 6690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6630, and continue the process.

On to step 10:
861 goes into 6630 7 times with a remainder of 603.
The number 7 becomes the next digit in our result. 
Result so far: 37751.77
If we subtract 6027 from 6630, we get 603.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6030, and continue the process.

After the division, we end up with 37751.77 and a remainder of 0.603.