31678 ÷ 7 = 4525 R3
We're going to perform division on 31678 with 7 as the divisor.

Step 1:
7 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 7

Step 2:
7 goes into 31 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 28 from 31 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 7

Step 3:
7 goes into 36 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 45
Subtract 35 from 36 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 7

Step 4:
7 goes into 17 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 452
Subtract 14 from 17 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 7

Step 5:
7 goes into 38 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 4525
Subtract 35 from 38 to get 3.

The final result is 4525 with a remainder of 3.