We're dividing 32040348 by 676 
Let's see how many times 676 fits into 32040348.

Advancing to step 1:
When dividing 3 by 676, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 676

Moving on to step 2:
676 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 676

Moving on to step 3:
676 goes into 320 0 times with a remainder of 320.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 320, we get 320.
Take the next digit (4) from the dividend and append it to 320, then repeat: 3204 / 676

Moving on to step 4:
676 goes into 3204 4 times with a remainder of 500.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 500 after subtracting 2704 from 3204.
Grab the next digit (0) from the dividend, add it to 500, then carry on: 5000 / 676

Going ahead to step 5:
676 goes into 5000 7 times with a remainder of 268.
Put 7 as the next digit of the answer. 
Result so far: 47.0
The remainder is 268 after subtracting 4732 from 5000.
Take the next digit (3) from the dividend and append it to 268, then repeat: 2683 / 676

Advancing to step 6:
676 can be fit into 2683 3 times, resulting in a remainder of 655.
Write down 3 as next digit of the result. 
Result so far: 473.0
If we take 2028 away from 2683, we end up with 655.
Fetch the next digit (4) from the dividend, attach it to 655 and continue: 6554 / 676

Let's proceed to step 7:
When dividing 6554 by 676, we get 9 with a remainder of 470.
The next digit of our result is 9. 
Result so far: 4739.0
Subtracting 6084 from 6554 leaves us with 470.
Fetch the next digit (8) from the dividend, attach it to 470 and continue: 4708 / 676

Going ahead to step 8:
676 goes into 4708 6 times with a remainder of 652.
Record the quotient 6 as the next digit in the result. 
Result so far: 47396.0
If we take 4056 away from 4708, we end up with 652.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

Going ahead to step 9:
The number 676 fits into 6520 9 times, leaving a remainder of 436.
Use 9 as the next digit of our solution. 
Result so far: 47396.9
The remainder is 436 after subtracting 6084 from 6520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Going ahead to step 10:
The number 676 fits into 4360 6 times, leaving a remainder of 304.
The number 6 becomes the next digit in our result. 
Result so far: 47396.96
If we take 4056 away from 4360, we end up with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

On to step 11:
676 can be fit into 3040 4 times, resulting in a remainder of 336.
Put 4 as the next digit of the answer. 
Result so far: 47396.964
If we subtract 2704 from 3040, we get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Going ahead to step 12:
If we divide 3360 by 676, we get 4 and a remainder of 656.
The next digit of our result is 4. 
Result so far: 47396.9644
If we take 2704 away from 3360, we end up with 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

The final outcome is 47396.9644, with a leftover of 0.00656.