We look at the division of 31279039 by 960 
We're looking to find how many times 960 goes into 31279039.

Advancing to step 1:
960 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 960

Step 2:
The number 960 fits into 31 0 times, leaving a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 960

Going ahead to step 3:
The number 960 fits into 312 0 times, leaving a remainder of 312.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 312, we end up with 312.
Grab the next digit (7) from the dividend, add it to 312, then carry on: 3127 / 960

Moving on to step 4:
If we divide 3127 by 960, we get 3 and a remainder of 247.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 247 after subtracting 2880 from 3127.
Include the next digit (9) from the dividend after 247, then repeat: 2479 / 960

Step 5:
2479 divided by 960 is 2 with a remainder of 559.
Write down 2 as next digit of the result. 
Result so far: 32.0
Subtract 1920 from 2479 to get 559.
Append the next digit (0) from the dividend to 559 and continue with: 5590 / 960

Let's proceed to step 6:
960 can be fit into 5590 5 times, resulting in a remainder of 790.
Write down 5 as next digit of the result. 
Result so far: 325.0
Deduct 4800 from 5590 and we're left with 790.
Append the next digit (3) from the dividend to 790 and continue with: 7903 / 960

On to step 7:
When dividing 7903 by 960, we get 8 with a remainder of 223.
The next digit of our result is 8. 
Result so far: 3258.0
If we subtract 7680 from 7903, we get 223.
Append the next digit (9) from the dividend to 223 and continue with: 2239 / 960

Moving on to step 8:
960 can be fit into 2239 2 times, resulting in a remainder of 319.
Put 2 as the next digit of the answer. 
Result so far: 32582.0
Deduct 1920 from 2239 and we're left with 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

On to step 9:
3190 divided by 960 is 3 with a remainder of 310.
The next digit of our result is 3. 
Result so far: 32582.3
Subtracting 2880 from 3190 leaves us with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Advancing to step 10:
If we divide 3100 by 960, we get 3 and a remainder of 220.
Record the quotient 3 as the next digit in the result. 
Result so far: 32582.33
If we take 2880 away from 3100, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

After the division, we end up with 32582.33 and a remainder of 0.22.