31239526 ÷ 299 
We want to figure out the number of times 31239526 can be divided by 299.

Going ahead to step 1:
When dividing 3 by 299, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 299

Advancing to step 2:
299 goes into 31 0 times with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 299

Advancing to step 3:
If we divide 312 by 299, we get 1 and a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 299 from 312 and we're left with 13.
Append the next digit (3) from the dividend to 13 and continue with: 133 / 299

Step 4:
If we divide 133 by 299, we get 0 and a remainder of 133.
The next digit of our result is 0. 
Result so far: 10.0
The remainder is 133 after subtracting 0 from 133.
Append the next digit (9) from the dividend to 133 and continue with: 1339 / 299

Moving on to step 5:
If we divide 1339 by 299, we get 4 and a remainder of 143.
The next digit of our result is 4. 
Result so far: 104.0
The remainder is 143 after subtracting 1196 from 1339.
Include the next digit (5) from the dividend after 143, then repeat: 1435 / 299

Moving on to step 6:
If we divide 1435 by 299, we get 4 and a remainder of 239.
The number 4 becomes the next digit in our result. 
Result so far: 1044.0
If we subtract 1196 from 1435, we get 239.
Take the next digit (2) from the dividend and append it to 239, then repeat: 2392 / 299

Going ahead to step 7:
2392 divided by 299 is 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 10448.0
Subtracting 2392 from 2392 leaves us with 0.
Append the next digit (6) from the dividend to 0 and continue with: 6 / 299

Moving on to step 8:
6 divided by 299 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 104480.0
The remainder is 6 after subtracting 0 from 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 9:
299 can be fit into 60 0 times, resulting in a remainder of 60.
The next digit of our result is 0. 
Result so far: 104480.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
When dividing 600 by 299, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 104480.02
Subtract 598 from 600 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 11:
If we divide 20 by 299, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 104480.02
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 12:
When dividing 200 by 299, we get 0 with a remainder of 200.
The next digit of our result is 0. 
Result so far: 104480.02
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

After the division, we end up with 104480.02 and a remainder of 0.002.