We divide 123647 by 31
We want to figure out the number of times 123647 can be divided by 31.

Going ahead to step 1:
When dividing 1 by 31, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 31

Let's proceed to step 2:
If we divide 12 by 31, we get 0 and a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 12 and we're left with 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 31

Moving on to step 3:
31 goes into 123 3 times with a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 93 from 123 and we're left with 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 31

Moving on to step 4:
If we divide 306 by 31, we get 9 and a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 39.0
Subtract 279 from 306 to get 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 31

On to step 5:
31 goes into 274 8 times with a remainder of 26.
The number 8 becomes the next digit in our result. 
Result so far: 398.0
Deduct 248 from 274 and we're left with 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 31

Going ahead to step 6:
If we divide 267 by 31, we get 8 and a remainder of 19.
Use 8 as the next digit of our solution. 
Result so far: 3988.0
Subtracting 248 from 267 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
If we divide 190 by 31, we get 6 and a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 3988.6
Subtracting 186 from 190 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
If we divide 40 by 31, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 3988.61
Subtracting 31 from 40 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 9:
31 can be fit into 90 2 times, resulting in a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 3988.612
If we subtract 62 from 90, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 10:
280 divided by 31 is 9 with a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 3988.6129
If we subtract 279 from 280, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 11:
31 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 3988.6129
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 12:
31 can be fit into 100 3 times, resulting in a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 3988.612903
Deduct 93 from 100 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 13:
31 goes into 70 2 times with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 3988.6129032
If we subtract 62 from 70, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
31 can be fit into 80 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 3988.61290322
The remainder is 18 after subtracting 62 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final outcome is 3988.61290322, with a leftover of 1.8e-08.