We look at the division of 10796 by 31 
Our goal is to divide 10796 by 31.

Step 1:
If we divide 1 by 31, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 31

Moving on to step 2:
31 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 31

Going ahead to step 3:
107 divided by 31 is 3 with a remainder of 14.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 93 from 107 leaves us with 14.
Bring next digit (9) of the dividend behind the 14 and repeat the process: 149 / 31

Going ahead to step 4:
149 divided by 31 is 4 with a remainder of 25.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
Subtract 124 from 149 to get 25.
Append the next digit (6) from the dividend to 25 and continue with: 256 / 31

Step 5:
The number 31 fits into 256 8 times, leaving a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 348.0
If we take 248 away from 256, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 6:
31 can be fit into 80 2 times, resulting in a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 348.2
Deduct 62 from 80 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
31 can be fit into 180 5 times, resulting in a remainder of 25.
The next digit of our result is 5. 
Result so far: 348.25
If we take 155 away from 180, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 8:
The number 31 fits into 250 8 times, leaving a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 348.258
If we take 248 away from 250, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
31 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 348.258
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
If we divide 200 by 31, we get 6 and a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 348.25806
If we subtract 186 from 200, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 11:
If we divide 140 by 31, we get 4 and a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 348.258064
Deduct 124 from 140 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
31 can be fit into 160 5 times, resulting in a remainder of 5.
The next digit of our result is 5. 
Result so far: 348.2580645
Subtract 155 from 160 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 13:
If we divide 50 by 31, we get 1 and a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 348.25806451
If we take 31 away from 50, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

After the division, we end up with 348.25806451 and a remainder of 1.9e-08.