We look at the division of 99178530 by 31 
We're looking to find how many times 31 goes into 99178530.

Advancing to step 1:
31 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 31

Let's proceed to step 2:
When dividing 99 by 31, we get 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 93 from 99, we get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 31

On to step 3:
61 divided by 31 is 1 with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Subtract 31 from 61 to get 30.
Grab the next digit (7) from the dividend, add it to 30, then carry on: 307 / 31

Moving on to step 4:
When dividing 307 by 31, we get 9 with a remainder of 28.
Record the quotient 9 as the next digit in the result. 
Result so far: 319.0
The remainder is 28 after subtracting 279 from 307.
Append the next digit (8) from the dividend to 28 and continue with: 288 / 31

On to step 5:
The number 31 fits into 288 9 times, leaving a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 3199.0
If we subtract 279 from 288, we get 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 31

Let's proceed to step 6:
95 divided by 31 is 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 31993.0
The remainder is 2 after subtracting 93 from 95.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 31

Advancing to step 7:
If we divide 23 by 31, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 319930.0
If we subtract 0 from 23, we get 23.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 31

Advancing to step 8:
If we divide 230 by 31, we get 7 and a remainder of 13.
The next digit of our result is 7. 
Result so far: 3199307.0
Subtracting 217 from 230 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 9:
The number 31 fits into 130 4 times, leaving a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 3199307.4
Deduct 124 from 130 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 10:
The number 31 fits into 60 1 times, leaving a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 3199307.41
If we take 31 away from 60, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 11:
31 goes into 290 9 times with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 3199307.419
Subtract 279 from 290 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 12:
If we divide 110 by 31, we get 3 and a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 3199307.4193
If we take 93 away from 110, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 13:
31 goes into 170 5 times with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 3199307.41935
Subtracting 155 from 170 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 14:
31 goes into 150 4 times with a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 3199307.419354
If we take 124 away from 150, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 15:
31 can be fit into 260 8 times, resulting in a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 3199307.4193548
If we take 248 away from 260, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 16:
If we divide 120 by 31, we get 3 and a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 3199307.41935483
The remainder is 27 after subtracting 93 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

After the division, we end up with 3199307.41935483 and a remainder of 2.7e-08.