We look at the division of 971457 by 31 
We want to figure out the number of times 971457 can be divided by 31.

On to step 1:
If we divide 9 by 31, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 31

Moving on to step 2:
31 can be fit into 97 3 times, resulting in a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 4 after subtracting 93 from 97.
Bring next digit (1) of the dividend behind the 4 and repeat the process: 41 / 31

On to step 3:
The number 31 fits into 41 1 times, leaving a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 31.0
Deduct 31 from 41 and we're left with 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 31

Advancing to step 4:
31 can be fit into 104 3 times, resulting in a remainder of 11.
The next digit of our result is 3. 
Result so far: 313.0
If we subtract 93 from 104, we get 11.
Grab the next digit (5) from the dividend, add it to 11, then carry on: 115 / 31

Going ahead to step 5:
If we divide 115 by 31, we get 3 and a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 3133.0
Subtracting 93 from 115 leaves us with 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 31

Moving on to step 6:
When dividing 227 by 31, we get 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 31337.0
If we take 217 away from 227, we end up with 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 7:
31 goes into 100 3 times with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 31337.3
If we subtract 93 from 100, 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.

Let's proceed to step 8:
31 goes into 70 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 31337.32
If we take 62 away from 70, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
The number 31 fits into 80 2 times, leaving a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 31337.322
Subtract 62 from 80 to get 18.
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 result is 31337.322 with a remainder of 0.0018.