We look at the division of 31720 by 99 
Our goal is to divide 31720 by 99.

Let's proceed to step 1:
3 divided by 99 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 99

Let's proceed to step 2:
If we divide 31 by 99, we get 0 and a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 99

On to step 3:
317 divided by 99 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 297 from 317 to get 20.
Bring next digit (2) of the dividend behind the 20 and repeat the process: 202 / 99

Moving on to step 4:
When dividing 202 by 99, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 32.0
If we subtract 198 from 202, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 99

Going ahead to step 5:
99 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 320.0
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 6:
When dividing 400 by 99, we get 4 with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 320.4
If we subtract 396 from 400, we 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.

Moving on to step 7:
99 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 320.4
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
The number 99 fits into 400 4 times, leaving a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 320.404
Subtract 396 from 400 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:
The number 99 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 320.404
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
99 can be fit into 400 4 times, resulting in a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 320.40404
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
If we divide 40 by 99, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 320.40404
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
99 goes into 400 4 times with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 320.4040404
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 13:
40 divided by 99 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 320.4040404
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 320.4040404 and a remainder of 4e-08.