Move the decimal 1 times: from 3.2 to 32. and from 2.4 to 24.

..........__0.75_______

= 32. | 24.00

..........-224

..........____

..............160

.............-160

..............___

................0

Since 240 - 224 = 16

Carry down 0 to get 160... divide it by 32 then you get 5 then multiply by 32 you get 160 so 160 - 160 = 0