3.96875 x 32 = 127
110 can go in to 127 17 times.
how many times does 2 go into 127
30 goes into 127 four times with a remainder of seven
18
40 goes into 127 three whole times, after which there's 7 left over.
32 times.
127 divided by 7 equals 18 with a remainder of 1.
32 times.
2 goes into 32 ... 16 times
32 does not go into 12 !
6 with remainder 1.
7, remainder 8