We look at the division of 31168078 by 38 
We're looking to find how many times 38 goes into 31168078.

Advancing to step 1:
The number 38 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 38

Step 2:
38 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Fetch the next digit (1) from the dividend, attach it to 31 and continue: 311 / 38

Advancing to step 3:
311 divided by 38 is 8 with a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 304 from 311, we get 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 38

Moving on to step 4:
If we divide 76 by 38, we get 2 and a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 82.0
If we take 76 away from 76, we end up with 0.
Take the next digit (8) from the dividend and append it to 0, then repeat: 8 / 38

Advancing to step 5:
8 divided by 38 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 820.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 38

Step 6:
38 can be fit into 80 2 times, resulting in a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 8202.0
Subtract 76 from 80 to get 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 38

Step 7:
If we divide 47 by 38, we get 1 and a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 82021.0
Deduct 38 from 47 and we're left with 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 38

Advancing to step 8:
38 goes into 98 2 times with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 820212.0
If we take 76 away from 98, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 9:
38 goes into 220 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 820212.5
The remainder is 30 after subtracting 190 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
38 goes into 300 7 times with a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 820212.57
If we subtract 266 from 300, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 11:
38 goes into 340 8 times with a remainder of 36.
The next digit of our result is 8. 
Result so far: 820212.578
If we take 304 away from 340, 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.

Step 12:
38 can be fit into 360 9 times, resulting in a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 820212.5789
Subtract 342 from 360 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 13:
38 can be fit into 180 4 times, resulting in a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 820212.57894
If we take 152 away from 180, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 14:
38 can be fit into 280 7 times, resulting in a remainder of 14.
The next digit of our result is 7. 
Result so far: 820212.578947
Subtract 266 from 280 to 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.

Moving on to step 15:
38 can be fit into 140 3 times, resulting in a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 820212.5789473
Subtracting 114 from 140 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 16:
260 divided by 38 is 6 with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 820212.57894736
Subtracting 228 from 260 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 820212.57894736 and a remainder of 3.2e-08.