32740 ÷ 9 = 3637 R7
Let's divide 32740 by 9.

Step 1:
9 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 9

Step 2:
9 goes into 32 3 times with a remainder of 5.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 27 from 32 to get 5.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 9

Step 3:
9 goes into 57 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 36
Subtract 54 from 57 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 9

Step 4:
9 goes into 34 3 times with a remainder of 7.
Write down 3 as next digit of of the result. 
Result so far: 363
Subtract 27 from 34 to get 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 9

Step 5:
9 goes into 70 7 times with a remainder of 7.
Write down 7 as next digit of of the result. 
Result so far: 3637
Subtract 63 from 70 to get 7.

The final result is 3637 with a remainder of 7.