We're dividing 31907991 by 61 
We're looking to find how many times 61 goes into 31907991.

Moving on to step 1:
When dividing 3 by 61, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 61

Moving on to step 2:
31 divided by 61 is 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 61

Going ahead to step 3:
61 can be fit into 319 5 times, resulting in a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 305 from 319 leaves us with 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 61

Moving on to step 4:
If we divide 140 by 61, we get 2 and a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 52.0
Subtract 122 from 140 to get 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 61

On to step 5:
61 can be fit into 187 3 times, resulting in a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 523.0
The remainder is 4 after subtracting 183 from 187.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 61

Going ahead to step 6:
61 goes into 49 0 times with a remainder of 49.
The next digit of our result is 0. 
Result so far: 5230.0
If we take 0 away from 49, we end up with 49.
Fetch the next digit (9) from the dividend, attach it to 49 and continue: 499 / 61

On to step 7:
When dividing 499 by 61, we get 8 with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 52308.0
If we take 488 away from 499, we end up with 11.
Grab the next digit (1) from the dividend, add it to 11, then carry on: 111 / 61

Step 8:
61 can be fit into 111 1 times, resulting in a remainder of 50.
The next digit of our result is 1. 
Result so far: 523081.0
Subtracting 61 from 111 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 9:
61 can be fit into 500 8 times, resulting in a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 523081.8
Subtract 488 from 500 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 10:
61 can be fit into 120 1 times, resulting in a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 523081.81
If we subtract 61 from 120, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 11:
590 divided by 61 is 9 with a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 523081.819
If we subtract 549 from 590, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 12:
If we divide 410 by 61, we get 6 and a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 523081.8196
If we subtract 366 from 410, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 13:
61 can be fit into 440 7 times, resulting in a remainder of 13.
The next digit of our result is 7. 
Result so far: 523081.81967
Deduct 427 from 440 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 14:
When dividing 130 by 61, we get 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 523081.819672
Subtract 122 from 130 to 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.

Moving on to step 15:
80 divided by 61 is 1 with a remainder of 19.
The next digit of our result is 1. 
Result so far: 523081.8196721
If we take 61 away from 80, we end up 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.

Advancing to step 16:
61 goes into 190 3 times with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 523081.81967213
If we subtract 183 from 190, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Our division results in 523081.81967213 with a remaining 7e-09.