We look at the division of 32496773 by 140 
We're looking to find how many times 140 goes into 32496773.

On to step 1:
The number 140 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 140

Step 2:
The number 140 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 140

Step 3:
When dividing 324 by 140, we get 2 with a remainder of 44.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 280 from 324 to get 44.
Fetch the next digit (9) from the dividend, attach it to 44 and continue: 449 / 140

Going ahead to step 4:
140 can be fit into 449 3 times, resulting in a remainder of 29.
The next digit of our result is 3. 
Result so far: 23.0
Subtract 420 from 449 to get 29.
Include the next digit (6) from the dividend after 29, then repeat: 296 / 140

Advancing to step 5:
If we divide 296 by 140, we get 2 and a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
If we take 280 away from 296, we end up with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 140

Advancing to step 6:
140 can be fit into 167 1 times, resulting in a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 2321.0
Subtract 140 from 167 to get 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 140

Advancing to step 7:
140 goes into 277 1 times with a remainder of 137.
Use 1 as the next digit of our solution. 
Result so far: 23211.0
The remainder is 137 after subtracting 140 from 277.
Include the next digit (3) from the dividend after 137, then repeat: 1373 / 140

Let's proceed to step 8:
If we divide 1373 by 140, we get 9 and a remainder of 113.
Record the quotient 9 as the next digit in the result. 
Result so far: 232119.0
Deduct 1260 from 1373 and we're left with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

Step 9:
When dividing 1130 by 140, we get 8 with a remainder of 10.
Use 8 as the next digit of our solution. 
Result so far: 232119.8
If we take 1120 away from 1130, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
The number 140 fits into 100 0 times, leaving a remainder of 100.
Write down 0 as next digit of the result. 
Result so far: 232119.8
The remainder is 100 after subtracting 0 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 11:
1000 divided by 140 is 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 232119.807
If we subtract 980 from 1000, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 12:
140 can be fit into 200 1 times, resulting in a remainder of 60.
The number 1 becomes the next digit in our result. 
Result so far: 232119.8071
The remainder is 60 after subtracting 140 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 13:
600 divided by 140 is 4 with a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 232119.80714
Subtract 560 from 600 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 14:
140 goes into 400 2 times with a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 232119.807142
Deduct 280 from 400 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 15:
If we divide 1200 by 140, we get 8 and a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 232119.8071428
The remainder is 80 after subtracting 1120 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 16:
140 can be fit into 800 5 times, resulting in a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 232119.80714285
If we take 700 away from 800, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 232119.80714285 with a remainder of 1e-07.