We're dividing 31289671 by 991 
Our goal is to divide 31289671 by 991.

Step 1:
991 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
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 / 991

Moving on to step 2:
When dividing 31 by 991, we get 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 (2) from the dividend, add it to 31, then carry on: 312 / 991

On to step 3:
The number 991 fits into 312 0 times, leaving a remainder of 312.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 312, we end up with 312.
Bring next digit (8) of the dividend behind the 312 and repeat the process: 3128 / 991

Advancing to step 4:
The number 991 fits into 3128 3 times, leaving a remainder of 155.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 2973 from 3128 to get 155.
Fetch the next digit (9) from the dividend, attach it to 155 and continue: 1559 / 991

Moving on to step 5:
991 goes into 1559 1 times with a remainder of 568.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
If we take 991 away from 1559, we end up with 568.
Include the next digit (6) from the dividend after 568, then repeat: 5686 / 991

Advancing to step 6:
When dividing 5686 by 991, we get 5 with a remainder of 731.
Record the quotient 5 as the next digit in the result. 
Result so far: 315.0
Subtracting 4955 from 5686 leaves us with 731.
Append the next digit (7) from the dividend to 731 and continue with: 7317 / 991

On to step 7:
991 can be fit into 7317 7 times, resulting in a remainder of 380.
The next digit of our result is 7. 
Result so far: 3157.0
If we subtract 6937 from 7317, we get 380.
Append the next digit (1) from the dividend to 380 and continue with: 3801 / 991

Let's proceed to step 8:
991 goes into 3801 3 times with a remainder of 828.
The next digit of our result is 3. 
Result so far: 31573.0
Deduct 2973 from 3801 and we're left with 828.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8280, and continue the process.

On to step 9:
991 goes into 8280 8 times with a remainder of 352.
Use 8 as the next digit of our solution. 
Result so far: 31573.8
Subtracting 7928 from 8280 leaves us with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Let's proceed to step 10:
3520 divided by 991 is 3 with a remainder of 547.
The number 3 becomes the next digit in our result. 
Result so far: 31573.83
If we subtract 2973 from 3520, we get 547.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5470, and continue the process.

Let's proceed to step 11:
The number 991 fits into 5470 5 times, leaving a remainder of 515.
Put 5 as the next digit of the answer. 
Result so far: 31573.835
Subtracting 4955 from 5470 leaves us with 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

Going ahead to step 12:
When dividing 5150 by 991, we get 5 with a remainder of 195.
Write down 5 as next digit of the result. 
Result so far: 31573.8355
If we subtract 4955 from 5150, we get 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

The final result is 31573.8355 with a remainder of 0.00195.