31791792 ÷ 706 
Our goal is to divide 31791792 by 706.

Advancing to step 1:
When dividing 3 by 706, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 706

On to step 2:
706 goes into 31 0 times 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 (7) from the dividend, add it to 31, then carry on: 317 / 706

Step 3:
The number 706 fits into 317 0 times, leaving a remainder of 317.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 317 leaves us with 317.
Fetch the next digit (9) from the dividend, attach it to 317 and continue: 3179 / 706

On to step 4:
706 goes into 3179 4 times with a remainder of 355.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 2824 from 3179 and we're left with 355.
Bring next digit (1) of the dividend behind the 355 and repeat the process: 3551 / 706

Going ahead to step 5:
706 can be fit into 3551 5 times, resulting in a remainder of 21.
The next digit of our result is 5. 
Result so far: 45.0
If we subtract 3530 from 3551, we get 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 706

Step 6:
If we divide 217 by 706, we get 0 and a remainder of 217.
Write down 0 as next digit of the result. 
Result so far: 450.0
Subtract 0 from 217 to get 217.
Bring next digit (9) of the dividend behind the 217 and repeat the process: 2179 / 706

Let's proceed to step 7:
If we divide 2179 by 706, we get 3 and a remainder of 61.
The next digit of our result is 3. 
Result so far: 4503.0
The remainder is 61 after subtracting 2118 from 2179.
Bring next digit (2) of the dividend behind the 61 and repeat the process: 612 / 706

Moving on to step 8:
If we divide 612 by 706, we get 0 and a remainder of 612.
The number 0 becomes the next digit in our result. 
Result so far: 45030.0
The remainder is 612 after subtracting 0 from 612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6120, and continue the process.

Let's proceed to step 9:
6120 divided by 706 is 8 with a remainder of 472.
Use 8 as the next digit of our solution. 
Result so far: 45030.8
Subtract 5648 from 6120 to get 472.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4720, and continue the process.

Moving on to step 10:
706 can be fit into 4720 6 times, resulting in a remainder of 484.
Put 6 as the next digit of the answer. 
Result so far: 45030.86
The remainder is 484 after subtracting 4236 from 4720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

Advancing to step 11:
When dividing 4840 by 706, we get 6 with a remainder of 604.
The number 6 becomes the next digit in our result. 
Result so far: 45030.866
The remainder is 604 after subtracting 4236 from 4840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

The final result is 45030.866 with a remainder of 0.0604.