We're dividing 31910271 by 538 
We want to figure out the number of times 31910271 can be divided by 538.

Step 1:
When dividing 3 by 538, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 538

Advancing to step 2:
31 divided by 538 is 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 538

Step 3:
If we divide 319 by 538, we get 0 and a remainder of 319.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 319 after subtracting 0 from 319.
Append the next digit (1) from the dividend to 319 and continue with: 3191 / 538

Advancing to step 4:
When dividing 3191 by 538, we get 5 with a remainder of 501.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 2690 from 3191 leaves us with 501.
Bring next digit (0) of the dividend behind the 501 and repeat the process: 5010 / 538

On to step 5:
The number 538 fits into 5010 9 times, leaving a remainder of 168.
The number 9 becomes the next digit in our result. 
Result so far: 59.0
Subtracting 4842 from 5010 leaves us with 168.
Fetch the next digit (2) from the dividend, attach it to 168 and continue: 1682 / 538

Moving on to step 6:
The number 538 fits into 1682 3 times, leaving a remainder of 68.
Put 3 as the next digit of the answer. 
Result so far: 593.0
The remainder is 68 after subtracting 1614 from 1682.
Bring next digit (7) of the dividend behind the 68 and repeat the process: 687 / 538

Going ahead to step 7:
538 can be fit into 687 1 times, resulting in a remainder of 149.
Record the quotient 1 as the next digit in the result. 
Result so far: 5931.0
Deduct 538 from 687 and we're left with 149.
Grab the next digit (1) from the dividend, add it to 149, then carry on: 1491 / 538

Moving on to step 8:
If we divide 1491 by 538, we get 2 and a remainder of 415.
The next digit of our result is 2. 
Result so far: 59312.0
Subtracting 1076 from 1491 leaves us with 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

Moving on to step 9:
The number 538 fits into 4150 7 times, leaving a remainder of 384.
Put 7 as the next digit of the answer. 
Result so far: 59312.7
If we take 3766 away from 4150, we end up with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Step 10:
The number 538 fits into 3840 7 times, leaving a remainder of 74.
Use 7 as the next digit of our solution. 
Result so far: 59312.77
The remainder is 74 after subtracting 3766 from 3840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Our division results in 59312.77 with a remaining 0.074.