We look at the division of 732183 by 32 
We want to divide 732183 by 32.

Going ahead to step 1:
The number 32 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 32

On to step 2:
If we divide 73 by 32, we get 2 and a remainder of 9.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 64 from 73 to get 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 32

Advancing to step 3:
If we divide 92 by 32, we get 2 and a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtracting 64 from 92 leaves us with 28.
Take the next digit (1) from the dividend and append it to 28, then repeat: 281 / 32

Step 4:
The number 32 fits into 281 8 times, leaving a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 228.0
If we take 256 away from 281, we end up with 25.
Grab the next digit (8) from the dividend, add it to 25, then carry on: 258 / 32

On to step 5:
The number 32 fits into 258 8 times, leaving a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 2288.0
If we subtract 256 from 258, we get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 32

Advancing to step 6:
32 goes into 23 0 times with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 22880.0
If we take 0 away from 23, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
When dividing 230 by 32, we get 7 with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 22880.7
The remainder is 6 after subtracting 224 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 8:
When dividing 60 by 32, we get 1 with a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 22880.71
Subtract 32 from 60 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
32 goes into 280 8 times with a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 22880.718
Subtracting 256 from 280 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
32 goes into 240 7 times with a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 22880.7187
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 11:
32 can be fit into 160 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 22880.71875
Subtracting 160 from 160 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.

Advancing to step 12:
If we divide 0 by 32, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22880.71875
If we subtract 0 from 0, 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 13:
0 divided by 32 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22880.71875
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 22880.71875 with a remainder of 0.0.