31788352 divided by 320 
We want to figure out the number of times 31788352 can be divided by 320.

On to step 1:
If we divide 3 by 320, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 320

Let's proceed to step 2:
320 can be fit into 31 0 times, resulting in a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Take the next digit (7) from the dividend and append it to 31, then repeat: 317 / 320

On to step 3:
The number 320 fits into 317 0 times, leaving a remainder of 317.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 317 and we're left with 317.
Append the next digit (8) from the dividend to 317 and continue with: 3178 / 320

Moving on to step 4:
3178 divided by 320 is 9 with a remainder of 298.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we take 2880 away from 3178, we end up with 298.
Fetch the next digit (8) from the dividend, attach it to 298 and continue: 2988 / 320

Let's proceed to step 5:
2988 divided by 320 is 9 with a remainder of 108.
Use 9 as the next digit of our solution. 
Result so far: 99.0
If we take 2880 away from 2988, we end up with 108.
Take the next digit (3) from the dividend and append it to 108, then repeat: 1083 / 320

Going ahead to step 6:
If we divide 1083 by 320, we get 3 and a remainder of 123.
Record the quotient 3 as the next digit in the result. 
Result so far: 993.0
Subtract 960 from 1083 to get 123.
Fetch the next digit (5) from the dividend, attach it to 123 and continue: 1235 / 320

Let's proceed to step 7:
The number 320 fits into 1235 3 times, leaving a remainder of 275.
Put 3 as the next digit of the answer. 
Result so far: 9933.0
If we take 960 away from 1235, we end up with 275.
Append the next digit (2) from the dividend to 275 and continue with: 2752 / 320

Advancing to step 8:
320 goes into 2752 8 times with a remainder of 192.
The next digit of our result is 8. 
Result so far: 99338.0
If we subtract 2560 from 2752, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 9:
The number 320 fits into 1920 6 times, leaving a remainder of 0.
The next digit of our result is 6. 
Result so far: 99338.6
Deduct 1920 from 1920 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
If we divide 0 by 320, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 99338.6
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
If we divide 0 by 320, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 99338.6
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 99338.6, with a leftover of 0.0.