Let's divide 31735178 by 792
We want to divide 31735178 by 792.

Going ahead to step 1:
792 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 792

On to step 2:
792 can be fit into 31 0 times, resulting in 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.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 792

Let's proceed to step 3:
When dividing 317 by 792, we get 0 with a remainder of 317.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 317 after subtracting 0 from 317.
Fetch the next digit (3) from the dividend, attach it to 317 and continue: 3173 / 792

Step 4:
The number 792 fits into 3173 4 times, leaving a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3168 from 3173 leaves us with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 792

On to step 5:
792 can be fit into 55 0 times, resulting in a remainder of 55.
Write down 0 as next digit of the result. 
Result so far: 40.0
The remainder is 55 after subtracting 0 from 55.
Fetch the next digit (1) from the dividend, attach it to 55 and continue: 551 / 792

Moving on to step 6:
792 goes into 551 0 times with a remainder of 551.
Write down 0 as next digit of the result. 
Result so far: 400.0
Deduct 0 from 551 and we're left with 551.
Fetch the next digit (7) from the dividend, attach it to 551 and continue: 5517 / 792

On to step 7:
When dividing 5517 by 792, we get 6 with a remainder of 765.
Put 6 as the next digit of the answer. 
Result so far: 4006.0
Subtracting 4752 from 5517 leaves us with 765.
Fetch the next digit (8) from the dividend, attach it to 765 and continue: 7658 / 792

Going ahead to step 8:
The number 792 fits into 7658 9 times, leaving a remainder of 530.
The next digit of our result is 9. 
Result so far: 40069.0
Subtract 7128 from 7658 to get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Moving on to step 9:
The number 792 fits into 5300 6 times, leaving a remainder of 548.
Write down 6 as next digit of the result. 
Result so far: 40069.6
The remainder is 548 after subtracting 4752 from 5300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

Let's proceed to step 10:
792 goes into 5480 6 times with a remainder of 728.
The next digit of our result is 6. 
Result so far: 40069.66
Deduct 4752 from 5480 and we're left with 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

The final result is 40069.66 with a remainder of 0.728.