32217439 divided by 478 
We want to figure out the number of times 32217439 can be divided by 478.

Let's proceed to step 1:
478 goes into 3 0 times 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 / 478

Let's proceed to step 2:
32 divided by 478 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 478

On to step 3:
478 can be fit into 322 0 times, resulting in a remainder of 322.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 322 and we're left with 322.
Append the next digit (1) from the dividend to 322 and continue with: 3221 / 478

Moving on to step 4:
If we divide 3221 by 478, we get 6 and a remainder of 353.
Write down 6 as next digit of the result. 
Result so far: 6.0
The remainder is 353 after subtracting 2868 from 3221.
Bring next digit (7) of the dividend behind the 353 and repeat the process: 3537 / 478

On to step 5:
478 can be fit into 3537 7 times, resulting in a remainder of 191.
Write down 7 as next digit of the result. 
Result so far: 67.0
If we subtract 3346 from 3537, we get 191.
Append the next digit (4) from the dividend to 191 and continue with: 1914 / 478

Step 6:
1914 divided by 478 is 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 674.0
The remainder is 2 after subtracting 1912 from 1914.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 478

Moving on to step 7:
The number 478 fits into 23 0 times, leaving a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 6740.0
If we take 0 away from 23, we end up with 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 478

Moving on to step 8:
The number 478 fits into 239 0 times, leaving a remainder of 239.
Write down 0 as next digit of the result. 
Result so far: 67400.0
Subtract 0 from 239 to get 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Moving on to step 9:
478 goes into 2390 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 67400.5
If we subtract 2390 from 2390, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
If we divide 0 by 478, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 67400.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
When dividing 0 by 478, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 67400.5
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 67400.5 with a remainder of 0.0.