31963416 divided by 60 
We want to figure out the number of times 31963416 can be divided by 60.

Advancing to step 1:
If we divide 3 by 60, we get 0 and 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.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 60

Let's proceed to step 2:
31 divided by 60 is 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 60

Moving on to step 3:
If we divide 319 by 60, we get 5 and a remainder of 19.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 300 from 319 leaves us with 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 60

Going ahead to step 4:
196 divided by 60 is 3 with a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Subtracting 180 from 196 leaves us with 16.
Append the next digit (3) from the dividend to 16 and continue with: 163 / 60

Let's proceed to step 5:
When dividing 163 by 60, we get 2 with a remainder of 43.
The next digit of our result is 2. 
Result so far: 532.0
Subtract 120 from 163 to get 43.
Include the next digit (4) from the dividend after 43, then repeat: 434 / 60

Let's proceed to step 6:
434 divided by 60 is 7 with a remainder of 14.
The next digit of our result is 7. 
Result so far: 5327.0
If we subtract 420 from 434, we get 14.
Fetch the next digit (1) from the dividend, attach it to 14 and continue: 141 / 60

On to step 7:
60 can be fit into 141 2 times, resulting in a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 53272.0
If we subtract 120 from 141, we get 21.
Fetch the next digit (6) from the dividend, attach it to 21 and continue: 216 / 60

Advancing to step 8:
The number 60 fits into 216 3 times, leaving a remainder of 36.
Write down 3 as next digit of the result. 
Result so far: 532723.0
If we take 180 away from 216, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
60 goes into 360 6 times with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 532723.6
If we subtract 360 from 360, we 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.

Going ahead to step 10:
If we divide 0 by 60, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 532723.6
If we take 0 away from 0, we end up 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 11:
0 divided by 60 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 532723.6
Subtracting 0 from 0 leaves us 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.

Our division results in 532723.6 with a remaining 0.0.