Let's divide 31978967 by 970
We're looking to find how many times 970 goes into 31978967.

On to step 1:
When dividing 3 by 970, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 970

Advancing to step 2:
970 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 970

Step 3:
970 goes into 319 0 times with a remainder of 319.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 319 after subtracting 0 from 319.
Bring next digit (7) of the dividend behind the 319 and repeat the process: 3197 / 970

On to step 4:
970 goes into 3197 3 times with a remainder of 287.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 2910 from 3197 and we're left with 287.
Include the next digit (8) from the dividend after 287, then repeat: 2878 / 970

Going ahead to step 5:
970 can be fit into 2878 2 times, resulting in a remainder of 938.
Put 2 as the next digit of the answer. 
Result so far: 32.0
If we take 1940 away from 2878, we end up with 938.
Append the next digit (9) from the dividend to 938 and continue with: 9389 / 970

On to step 6:
When dividing 9389 by 970, we get 9 with a remainder of 659.
The number 9 becomes the next digit in our result. 
Result so far: 329.0
Deduct 8730 from 9389 and we're left with 659.
Take the next digit (6) from the dividend and append it to 659, then repeat: 6596 / 970

Going ahead to step 7:
When dividing 6596 by 970, we get 6 with a remainder of 776.
Use 6 as the next digit of our solution. 
Result so far: 3296.0
Deduct 5820 from 6596 and we're left with 776.
Append the next digit (7) from the dividend to 776 and continue with: 7767 / 970

Going ahead to step 8:
7767 divided by 970 is 8 with a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 32968.0
The remainder is 7 after subtracting 7760 from 7767.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
970 goes into 70 0 times with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 32968.0
Subtracting 0 from 70 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
If we divide 700 by 970, we get 0 and a remainder of 700.
Put 0 as the next digit of the answer. 
Result so far: 32968.0
If we take 0 away from 700, we end up with 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

In conclusion, the division gives 32968.0 with a balance of 0.7.