We look at the division of 31492566 by 105 
Let's see how many times 105 fits into 31492566.

Going ahead to step 1:
105 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 105

Moving on to step 2:
When dividing 31 by 105, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Grab the next digit (4) from the dividend, add it to 31, then carry on: 314 / 105

On to step 3:
The number 105 fits into 314 2 times, leaving a remainder of 104.
The next digit of our result is 2. 
Result so far: 2.0
If we take 210 away from 314, we end up with 104.
Grab the next digit (9) from the dividend, add it to 104, then carry on: 1049 / 105

Step 4:
If we divide 1049 by 105, we get 9 and a remainder of 104.
The next digit of our result is 9. 
Result so far: 29.0
Subtract 945 from 1049 to get 104.
Fetch the next digit (2) from the dividend, attach it to 104 and continue: 1042 / 105

Step 5:
105 can be fit into 1042 9 times, resulting in a remainder of 97.
Put 9 as the next digit of the answer. 
Result so far: 299.0
Subtracting 945 from 1042 leaves us with 97.
Include the next digit (5) from the dividend after 97, then repeat: 975 / 105

Going ahead to step 6:
105 can be fit into 975 9 times, resulting in a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 2999.0
If we take 945 away from 975, we end up with 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 105

Step 7:
306 divided by 105 is 2 with a remainder of 96.
Record the quotient 2 as the next digit in the result. 
Result so far: 29992.0
The remainder is 96 after subtracting 210 from 306.
Include the next digit (6) from the dividend after 96, then repeat: 966 / 105

Going ahead to step 8:
When dividing 966 by 105, we get 9 with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 299929.0
Subtract 945 from 966 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 9:
If we divide 210 by 105, we get 2 and a remainder of 0.
The next digit of our result is 2. 
Result so far: 299929.2
Subtracting 210 from 210 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.

Advancing to step 10:
When dividing 0 by 105, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 299929.2
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 105, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 299929.2
Deduct 0 from 0 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.

Our division results in 299929.2 with a remaining 0.0.