We look at the division of 32539454 by 405 
Let's see how many times 405 fits into 32539454.

On to step 1:
When dividing 3 by 405, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 405

Going ahead to step 2:
405 can be fit into 32 0 times, resulting in a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (5) from the dividend after 32, then repeat: 325 / 405

Let's proceed to step 3:
If we divide 325 by 405, we get 0 and a remainder of 325.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 325 and we're left with 325.
Include the next digit (3) from the dividend after 325, then repeat: 3253 / 405

On to step 4:
405 goes into 3253 8 times with a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 3240 from 3253 and we're left with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 405

On to step 5:
The number 405 fits into 139 0 times, leaving a remainder of 139.
Write down 0 as next digit of the result. 
Result so far: 80.0
Deduct 0 from 139 and we're left with 139.
Bring next digit (4) of the dividend behind the 139 and repeat the process: 1394 / 405

Advancing to step 6:
If we divide 1394 by 405, we get 3 and a remainder of 179.
Write down 3 as next digit of the result. 
Result so far: 803.0
If we take 1215 away from 1394, we end up with 179.
Fetch the next digit (5) from the dividend, attach it to 179 and continue: 1795 / 405

Advancing to step 7:
The number 405 fits into 1795 4 times, leaving a remainder of 175.
Put 4 as the next digit of the answer. 
Result so far: 8034.0
If we subtract 1620 from 1795, we get 175.
Bring next digit (4) of the dividend behind the 175 and repeat the process: 1754 / 405

On to step 8:
405 goes into 1754 4 times with a remainder of 134.
Put 4 as the next digit of the answer. 
Result so far: 80344.0
Subtract 1620 from 1754 to get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 9:
405 goes into 1340 3 times with a remainder of 125.
Record the quotient 3 as the next digit in the result. 
Result so far: 80344.3
Subtracting 1215 from 1340 leaves us with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Let's proceed to step 10:
When dividing 1250 by 405, we get 3 with a remainder of 35.
Use 3 as the next digit of our solution. 
Result so far: 80344.33
Subtracting 1215 from 1250 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

In conclusion, the division gives 80344.33 with a balance of 0.035.