We look at the division of 32915312 by 815 
We want to divide 32915312 by 815.

Let's proceed to step 1:
3 divided by 815 is 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.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 815

Let's proceed to step 2:
32 divided by 815 is 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 815

Advancing to step 3:
329 divided by 815 is 0 with a remainder of 329.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 329 and we're left with 329.
Grab the next digit (1) from the dividend, add it to 329, then carry on: 3291 / 815

On to step 4:
If we divide 3291 by 815, we get 4 and a remainder of 31.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 3260 from 3291 leaves us with 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 815

Advancing to step 5:
815 goes into 315 0 times with a remainder of 315.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
The remainder is 315 after subtracting 0 from 315.
Take the next digit (3) from the dividend and append it to 315, then repeat: 3153 / 815

Going ahead to step 6:
815 goes into 3153 3 times with a remainder of 708.
The next digit of our result is 3. 
Result so far: 403.0
If we subtract 2445 from 3153, we get 708.
Grab the next digit (1) from the dividend, add it to 708, then carry on: 7081 / 815

Moving on to step 7:
7081 divided by 815 is 8 with a remainder of 561.
The number 8 becomes the next digit in our result. 
Result so far: 4038.0
Subtract 6520 from 7081 to get 561.
Append the next digit (2) from the dividend to 561 and continue with: 5612 / 815

Going ahead to step 8:
The number 815 fits into 5612 6 times, leaving a remainder of 722.
The next digit of our result is 6. 
Result so far: 40386.0
Subtracting 4890 from 5612 leaves us with 722.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7220, and continue the process.

Let's proceed to step 9:
7220 divided by 815 is 8 with a remainder of 700.
Use 8 as the next digit of our solution. 
Result so far: 40386.8
The remainder is 700 after subtracting 6520 from 7220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Moving on to step 10:
7000 divided by 815 is 8 with a remainder of 480.
Use 8 as the next digit of our solution. 
Result so far: 40386.88
The remainder is 480 after subtracting 6520 from 7000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Our division results in 40386.88 with a remaining 0.48.