Let's divide 31947297 by 109
We're looking to find how many times 109 goes into 31947297.

Step 1:
The number 109 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 109

Let's proceed to step 2:
When dividing 31 by 109, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 109

Advancing to step 3:
109 goes into 319 2 times with a remainder of 101.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 218 from 319, we get 101.
Grab the next digit (4) from the dividend, add it to 101, then carry on: 1014 / 109

Let's proceed to step 4:
1014 divided by 109 is 9 with a remainder of 33.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
If we take 981 away from 1014, we end up with 33.
Include the next digit (7) from the dividend after 33, then repeat: 337 / 109

Advancing to step 5:
The number 109 fits into 337 3 times, leaving a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 293.0
The remainder is 10 after subtracting 327 from 337.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 109

Let's proceed to step 6:
The number 109 fits into 102 0 times, leaving a remainder of 102.
Record the quotient 0 as the next digit in the result. 
Result so far: 2930.0
If we subtract 0 from 102, we get 102.
Include the next digit (9) from the dividend after 102, then repeat: 1029 / 109

Step 7:
109 goes into 1029 9 times with a remainder of 48.
Record the quotient 9 as the next digit in the result. 
Result so far: 29309.0
Subtracting 981 from 1029 leaves us with 48.
Append the next digit (7) from the dividend to 48 and continue with: 487 / 109

Going ahead to step 8:
109 goes into 487 4 times with a remainder of 51.
The number 4 becomes the next digit in our result. 
Result so far: 293094.0
Subtract 436 from 487 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 9:
The number 109 fits into 510 4 times, leaving a remainder of 74.
Use 4 as the next digit of our solution. 
Result so far: 293094.4
Subtract 436 from 510 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 10:
When dividing 740 by 109, we get 6 with a remainder of 86.
Write down 6 as next digit of the result. 
Result so far: 293094.46
If we take 654 away from 740, we end up with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Going ahead to step 11:
When dividing 860 by 109, we get 7 with a remainder of 97.
The number 7 becomes the next digit in our result. 
Result so far: 293094.467
If we take 763 away from 860, we end up with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Advancing to step 12:
970 divided by 109 is 8 with a remainder of 98.
The next digit of our result is 8. 
Result so far: 293094.4678
The remainder is 98 after subtracting 872 from 970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

On to step 13:
980 divided by 109 is 8 with a remainder of 108.
The number 8 becomes the next digit in our result. 
Result so far: 293094.46788
Subtracting 872 from 980 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Our division results in 293094.46788 with a remaining 0.000108.