We're dividing 31961200 by 355 
Let's see how many times 355 fits into 31961200.

Going ahead to step 1:
The number 355 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 355

Let's proceed to step 2:
355 goes into 31 0 times with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 355

Advancing to step 3:
355 can be fit into 319 0 times, resulting in a remainder of 319.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 319 and we're left with 319.
Bring next digit (6) of the dividend behind the 319 and repeat the process: 3196 / 355

Advancing to step 4:
The number 355 fits into 3196 9 times, leaving a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 9.0
Deduct 3195 from 3196 and we're left with 1.
Include the next digit (1) from the dividend after 1, then repeat: 11 / 355

On to step 5:
355 can be fit into 11 0 times, resulting in a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 90.0
The remainder is 11 after subtracting 0 from 11.
Take the next digit (2) from the dividend and append it to 11, then repeat: 112 / 355

Let's proceed to step 6:
If we divide 112 by 355, we get 0 and a remainder of 112.
Record the quotient 0 as the next digit in the result. 
Result so far: 900.0
Deduct 0 from 112 and we're left with 112.
Grab the next digit (0) from the dividend, add it to 112, then carry on: 1120 / 355

Going ahead to step 7:
355 goes into 1120 3 times with a remainder of 55.
Write down 3 as next digit of the result. 
Result so far: 9003.0
The remainder is 55 after subtracting 1065 from 1120.
Take the next digit (0) from the dividend and append it to 55, then repeat: 550 / 355

On to step 8:
355 can be fit into 550 1 times, resulting in a remainder of 195.
The next digit of our result is 1. 
Result so far: 90031.0
The remainder is 195 after subtracting 355 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 9:
355 goes into 1950 5 times with a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 90031.5
Subtract 1775 from 1950 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Let's proceed to step 10:
355 can be fit into 1750 4 times, resulting in a remainder of 330.
Use 4 as the next digit of our solution. 
Result so far: 90031.54
The remainder is 330 after subtracting 1420 from 1750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Going ahead to step 11:
3300 divided by 355 is 9 with a remainder of 105.
The number 9 becomes the next digit in our result. 
Result so far: 90031.549
If we subtract 3195 from 3300, we get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Going ahead to step 12:
If we divide 1050 by 355, we get 2 and a remainder of 340.
Record the quotient 2 as the next digit in the result. 
Result so far: 90031.5492
Deduct 710 from 1050 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Moving on to step 13:
355 goes into 3400 9 times with a remainder of 205.
Record the quotient 9 as the next digit in the result. 
Result so far: 90031.54929
Deduct 3195 from 3400 and we're left with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

On to step 14:
The number 355 fits into 2050 5 times, leaving a remainder of 275.
Write down 5 as next digit of the result. 
Result so far: 90031.549295
The remainder is 275 after subtracting 1775 from 2050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Going ahead to step 15:
When dividing 2750 by 355, we get 7 with a remainder of 265.
Use 7 as the next digit of our solution. 
Result so far: 90031.5492957
If we subtract 2485 from 2750, we get 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

Step 16:
If we divide 2650 by 355, we get 7 and a remainder of 165.
The next digit of our result is 7. 
Result so far: 90031.54929577
If we subtract 2485 from 2650, we get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

After the division, we end up with 90031.54929577 and a remainder of 1.65e-07.