We're dividing 32670954 by 517 
We're looking to find how many times 517 goes into 32670954.

Let's proceed to step 1:
The number 517 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
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 / 517

Advancing to step 2:
The number 517 fits into 32 0 times, leaving a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 517

Advancing to step 3:
The number 517 fits into 326 0 times, leaving a remainder of 326.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 326 and we're left with 326.
Fetch the next digit (7) from the dividend, attach it to 326 and continue: 3267 / 517

Moving on to step 4:
517 can be fit into 3267 6 times, resulting in a remainder of 165.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 165 after subtracting 3102 from 3267.
Include the next digit (0) from the dividend after 165, then repeat: 1650 / 517

On to step 5:
If we divide 1650 by 517, we get 3 and a remainder of 99.
Write down 3 as next digit of the result. 
Result so far: 63.0
Subtracting 1551 from 1650 leaves us with 99.
Include the next digit (9) from the dividend after 99, then repeat: 999 / 517

On to step 6:
The number 517 fits into 999 1 times, leaving a remainder of 482.
Put 1 as the next digit of the answer. 
Result so far: 631.0
Deduct 517 from 999 and we're left with 482.
Bring next digit (5) of the dividend behind the 482 and repeat the process: 4825 / 517

Step 7:
The number 517 fits into 4825 9 times, leaving a remainder of 172.
The next digit of our result is 9. 
Result so far: 6319.0
If we subtract 4653 from 4825, we get 172.
Bring next digit (4) of the dividend behind the 172 and repeat the process: 1724 / 517

Let's proceed to step 8:
The number 517 fits into 1724 3 times, leaving a remainder of 173.
Put 3 as the next digit of the answer. 
Result so far: 63193.0
Subtract 1551 from 1724 to get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Moving on to step 9:
517 can be fit into 1730 3 times, resulting in a remainder of 179.
Put 3 as the next digit of the answer. 
Result so far: 63193.3
The remainder is 179 after subtracting 1551 from 1730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

Advancing to step 10:
If we divide 1790 by 517, we get 3 and a remainder of 239.
Put 3 as the next digit of the answer. 
Result so far: 63193.33
Subtracting 1551 from 1790 leaves us with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Our division results in 63193.33 with a remaining 0.239.