We're dividing 31981017 by 976 
We want to figure out the number of times 31981017 can be divided by 976.

Moving on to step 1:
3 divided by 976 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 976

Moving on to step 2:
976 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.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 976

Let's proceed to step 3:
When dividing 319 by 976, we get 0 with a remainder of 319.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 319, we end up with 319.
Grab the next digit (8) from the dividend, add it to 319, then carry on: 3198 / 976

Advancing to step 4:
The number 976 fits into 3198 3 times, leaving a remainder of 270.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 270 after subtracting 2928 from 3198.
Grab the next digit (1) from the dividend, add it to 270, then carry on: 2701 / 976

Advancing to step 5:
When dividing 2701 by 976, we get 2 with a remainder of 749.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Subtracting 1952 from 2701 leaves us with 749.
Append the next digit (0) from the dividend to 749 and continue with: 7490 / 976

Advancing to step 6:
7490 divided by 976 is 7 with a remainder of 658.
The next digit of our result is 7. 
Result so far: 327.0
Subtract 6832 from 7490 to get 658.
Fetch the next digit (1) from the dividend, attach it to 658 and continue: 6581 / 976

On to step 7:
If we divide 6581 by 976, we get 6 and a remainder of 725.
The number 6 becomes the next digit in our result. 
Result so far: 3276.0
If we take 5856 away from 6581, we end up with 725.
Include the next digit (7) from the dividend after 725, then repeat: 7257 / 976

Step 8:
When dividing 7257 by 976, we get 7 with a remainder of 425.
The next digit of our result is 7. 
Result so far: 32767.0
If we take 6832 away from 7257, we end up with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Advancing to step 9:
When dividing 4250 by 976, we get 4 with a remainder of 346.
Write down 4 as next digit of the result. 
Result so far: 32767.4
Subtracting 3904 from 4250 leaves us with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Advancing to step 10:
976 can be fit into 3460 3 times, resulting in a remainder of 532.
Record the quotient 3 as the next digit in the result. 
Result so far: 32767.43
Subtracting 2928 from 3460 leaves us with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

Moving on to step 11:
The number 976 fits into 5320 5 times, leaving a remainder of 440.
Write down 5 as next digit of the result. 
Result so far: 32767.435
Subtract 4880 from 5320 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 12:
When dividing 4400 by 976, we get 4 with a remainder of 496.
The next digit of our result is 4. 
Result so far: 32767.4354
If we subtract 3904 from 4400, we get 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Advancing to step 13:
4960 divided by 976 is 5 with a remainder of 80.
The number 5 becomes the next digit in our result. 
Result so far: 32767.43545
Subtracting 4880 from 4960 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 14:
The number 976 fits into 800 0 times, leaving a remainder of 800.
Write down 0 as next digit of the result. 
Result so far: 32767.43545
Deduct 0 from 800 and we're left with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

On to step 15:
8000 divided by 976 is 8 with a remainder of 192.
Write down 8 as next digit of the result. 
Result so far: 32767.4354508
Deduct 7808 from 8000 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 16:
976 goes into 1920 1 times with a remainder of 944.
Use 1 as the next digit of our solution. 
Result so far: 32767.43545081
Subtracting 976 from 1920 leaves us with 944.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9440, and continue the process.

In conclusion, the division gives 32767.43545081 with a balance of 9.44e-07.