We look at the division of 326807 by 31 
We're looking to find how many times 31 goes into 326807.

Let's proceed to step 1:
If we divide 3 by 31, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 31

Advancing to step 2:
31 goes into 32 1 times with a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 31 from 32, we get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 31

Moving on to step 3:
16 divided by 31 is 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we subtract 0 from 16, we get 16.
Append the next digit (8) from the dividend to 16 and continue with: 168 / 31

On to step 4:
If we divide 168 by 31, we get 5 and a remainder of 13.
Write down 5 as next digit of the result. 
Result so far: 105.0
The remainder is 13 after subtracting 155 from 168.
Take the next digit (0) from the dividend and append it to 13, then repeat: 130 / 31

Step 5:
If we divide 130 by 31, we get 4 and a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 1054.0
If we take 124 away from 130, we end up with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 31

Step 6:
67 divided by 31 is 2 with a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 10542.0
Subtracting 62 from 67 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
50 divided by 31 is 1 with a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 10542.1
Deduct 31 from 50 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 8:
31 can be fit into 190 6 times, resulting in a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 10542.16
Subtract 186 from 190 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
If we divide 40 by 31, we get 1 and a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 10542.161
Subtracting 31 from 40 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 10:
The number 31 fits into 90 2 times, leaving a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 10542.1612
Subtract 62 from 90 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.

Advancing to step 11:
When dividing 280 by 31, we get 9 with a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 10542.16129
Deduct 279 from 280 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 12:
The number 31 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 10542.16129
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 13:
If we divide 100 by 31, we get 3 and a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 10542.1612903
Deduct 93 from 100 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 14:
31 can be fit into 70 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 10542.16129032
If we subtract 62 from 70, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 10542.16129032, with a leftover of 8e-09.