31388738 ÷ 797 
We're looking to find how many times 797 goes into 31388738.

Let's proceed to step 1:
When dividing 3 by 797, we get 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.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 797

Moving on to step 2:
When dividing 31 by 797, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 797

Going ahead to step 3:
When dividing 313 by 797, we get 0 with a remainder of 313.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 313 leaves us with 313.
Append the next digit (8) from the dividend to 313 and continue with: 3138 / 797

Let's proceed to step 4:
797 goes into 3138 3 times with a remainder of 747.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 2391 from 3138, we get 747.
Include the next digit (8) from the dividend after 747, then repeat: 7478 / 797

Moving on to step 5:
If we divide 7478 by 797, we get 9 and a remainder of 305.
Record the quotient 9 as the next digit in the result. 
Result so far: 39.0
Deduct 7173 from 7478 and we're left with 305.
Include the next digit (7) from the dividend after 305, then repeat: 3057 / 797

On to step 6:
3057 divided by 797 is 3 with a remainder of 666.
The number 3 becomes the next digit in our result. 
Result so far: 393.0
Subtracting 2391 from 3057 leaves us with 666.
Grab the next digit (3) from the dividend, add it to 666, then carry on: 6663 / 797

Step 7:
797 can be fit into 6663 8 times, resulting in a remainder of 287.
The number 8 becomes the next digit in our result. 
Result so far: 3938.0
If we take 6376 away from 6663, we end up with 287.
Take the next digit (8) from the dividend and append it to 287, then repeat: 2878 / 797

Moving on to step 8:
If we divide 2878 by 797, we get 3 and a remainder of 487.
Use 3 as the next digit of our solution. 
Result so far: 39383.0
The remainder is 487 after subtracting 2391 from 2878.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4870, and continue the process.

Advancing to step 9:
The number 797 fits into 4870 6 times, leaving a remainder of 88.
The next digit of our result is 6. 
Result so far: 39383.6
If we take 4782 away from 4870, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 10:
797 goes into 880 1 times with a remainder of 83.
Use 1 as the next digit of our solution. 
Result so far: 39383.61
The remainder is 83 after subtracting 797 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 11:
When dividing 830 by 797, we get 1 with a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 39383.611
If we take 797 away from 830, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 39383.611 with a balance of 0.0033.