We look at the division of 31088832 by 823 
We want to divide 31088832 by 823.

Let's proceed to step 1:
If we divide 3 by 823, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 823

Advancing to step 2:
When dividing 31 by 823, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 823

Step 3:
The number 823 fits into 310 0 times, leaving a remainder of 310.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 310 and we're left with 310.
Fetch the next digit (8) from the dividend, attach it to 310 and continue: 3108 / 823

On to step 4:
If we divide 3108 by 823, we get 3 and a remainder of 639.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 2469 from 3108 and we're left with 639.
Append the next digit (8) from the dividend to 639 and continue with: 6398 / 823

Let's proceed to step 5:
The number 823 fits into 6398 7 times, leaving a remainder of 637.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
If we subtract 5761 from 6398, we get 637.
Include the next digit (8) from the dividend after 637, then repeat: 6378 / 823

Step 6:
If we divide 6378 by 823, we get 7 and a remainder of 617.
Use 7 as the next digit of our solution. 
Result so far: 377.0
If we subtract 5761 from 6378, we get 617.
Bring next digit (3) of the dividend behind the 617 and repeat the process: 6173 / 823

Advancing to step 7:
823 can be fit into 6173 7 times, resulting in a remainder of 412.
The next digit of our result is 7. 
Result so far: 3777.0
If we subtract 5761 from 6173, we get 412.
Take the next digit (2) from the dividend and append it to 412, then repeat: 4122 / 823

Moving on to step 8:
If we divide 4122 by 823, we get 5 and a remainder of 7.
Write down 5 as next digit of the result. 
Result so far: 37775.0
Deduct 4115 from 4122 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.

Moving on to step 9:
If we divide 70 by 823, we get 0 and a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 37775.0
If we subtract 0 from 70, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 10:
700 divided by 823 is 0 with a remainder of 700.
The next digit of our result is 0. 
Result so far: 37775.0
If we subtract 0 from 700, we get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Our division results in 37775.0 with a remaining 0.7.