31864738 ÷ 767 
We're looking to find how many times 767 goes into 31864738.

Step 1:
767 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 767

Let's proceed to step 2:
767 goes into 31 0 times with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 767

Going ahead to step 3:
767 goes into 318 0 times with a remainder of 318.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 318, we get 318.
Fetch the next digit (6) from the dividend, attach it to 318 and continue: 3186 / 767

Moving on to step 4:
3186 divided by 767 is 4 with a remainder of 118.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 3068 from 3186 and we're left with 118.
Bring next digit (4) of the dividend behind the 118 and repeat the process: 1184 / 767

On to step 5:
The number 767 fits into 1184 1 times, leaving a remainder of 417.
The next digit of our result is 1. 
Result so far: 41.0
Subtracting 767 from 1184 leaves us with 417.
Grab the next digit (7) from the dividend, add it to 417, then carry on: 4177 / 767

Let's proceed to step 6:
4177 divided by 767 is 5 with a remainder of 342.
Use 5 as the next digit of our solution. 
Result so far: 415.0
The remainder is 342 after subtracting 3835 from 4177.
Take the next digit (3) from the dividend and append it to 342, then repeat: 3423 / 767

Step 7:
When dividing 3423 by 767, we get 4 with a remainder of 355.
Write down 4 as next digit of the result. 
Result so far: 4154.0
Deduct 3068 from 3423 and we're left with 355.
Take the next digit (8) from the dividend and append it to 355, then repeat: 3558 / 767

Going ahead to step 8:
The number 767 fits into 3558 4 times, leaving a remainder of 490.
Record the quotient 4 as the next digit in the result. 
Result so far: 41544.0
Subtracting 3068 from 3558 leaves us with 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Step 9:
If we divide 4900 by 767, we get 6 and a remainder of 298.
Use 6 as the next digit of our solution. 
Result so far: 41544.6
Deduct 4602 from 4900 and we're left with 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

On to step 10:
The number 767 fits into 2980 3 times, leaving a remainder of 679.
Use 3 as the next digit of our solution. 
Result so far: 41544.63
If we subtract 2301 from 2980, we get 679.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6790, and continue the process.

Going ahead to step 11:
6790 divided by 767 is 8 with a remainder of 654.
Write down 8 as next digit of the result. 
Result so far: 41544.638
Subtract 6136 from 6790 to get 654.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6540, and continue the process.

On to step 12:
The number 767 fits into 6540 8 times, leaving a remainder of 404.
The next digit of our result is 8. 
Result so far: 41544.6388
Subtract 6136 from 6540 to get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

The final result is 41544.6388 with a remainder of 0.00404.