31995154 ÷ 817 
We want to figure out the number of times 31995154 can be divided by 817.

Advancing to step 1:
3 divided by 817 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 817

Step 2:
817 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 817

Step 3:
817 can be fit into 319 0 times, resulting in a remainder of 319.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 319, we get 319.
Append the next digit (9) from the dividend to 319 and continue with: 3199 / 817

On to step 4:
3199 divided by 817 is 3 with a remainder of 748.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 2451 away from 3199, we end up with 748.
Take the next digit (5) from the dividend and append it to 748, then repeat: 7485 / 817

Moving on to step 5:
817 can be fit into 7485 9 times, resulting in a remainder of 132.
The next digit of our result is 9. 
Result so far: 39.0
The remainder is 132 after subtracting 7353 from 7485.
Grab the next digit (1) from the dividend, add it to 132, then carry on: 1321 / 817

Step 6:
817 goes into 1321 1 times with a remainder of 504.
The number 1 becomes the next digit in our result. 
Result so far: 391.0
Deduct 817 from 1321 and we're left with 504.
Fetch the next digit (5) from the dividend, attach it to 504 and continue: 5045 / 817

Advancing to step 7:
When dividing 5045 by 817, we get 6 with a remainder of 143.
Put 6 as the next digit of the answer. 
Result so far: 3916.0
Subtracting 4902 from 5045 leaves us with 143.
Take the next digit (4) from the dividend and append it to 143, then repeat: 1434 / 817

Moving on to step 8:
When dividing 1434 by 817, we get 1 with a remainder of 617.
The next digit of our result is 1. 
Result so far: 39161.0
Subtracting 817 from 1434 leaves us with 617.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6170, and continue the process.

Step 9:
The number 817 fits into 6170 7 times, leaving a remainder of 451.
Use 7 as the next digit of our solution. 
Result so far: 39161.7
If we take 5719 away from 6170, we end up with 451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4510, and continue the process.

Let's proceed to step 10:
817 can be fit into 4510 5 times, resulting in a remainder of 425.
Put 5 as the next digit of the answer. 
Result so far: 39161.75
If we take 4085 away from 4510, we end up with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Going ahead to step 11:
If we divide 4250 by 817, we get 5 and a remainder of 165.
The next digit of our result is 5. 
Result so far: 39161.755
The remainder is 165 after subtracting 4085 from 4250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Our division results in 39161.755 with a remaining 0.0165.