32.4 divide 52 estimate the quotient

Round off both 32.4 and 52: You could round off 32.4 to 30 and 52 to 50, so that your estimate would be 30 divided by 50, or 3/5, or 0.6.

Note that your "32.4 divide 52" is unclear. Did you mean "32.4 divided by 52?" or did you mean "32.4 divided into 52?"