We're dividing 31919574 by 515 
Let's see how many times 515 fits into 31919574.

Going ahead to step 1:
515 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 515

Going ahead to step 2:
When dividing 31 by 515, we get 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 515

Advancing to step 3:
515 goes into 319 0 times with a remainder of 319.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 319 leaves us with 319.
Include the next digit (1) from the dividend after 319, then repeat: 3191 / 515

Going ahead to step 4:
When dividing 3191 by 515, we get 6 with a remainder of 101.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 3090 from 3191 to get 101.
Take the next digit (9) from the dividend and append it to 101, then repeat: 1019 / 515

Step 5:
When dividing 1019 by 515, we get 1 with a remainder of 504.
Write down 1 as next digit of the result. 
Result so far: 61.0
Subtracting 515 from 1019 leaves us with 504.
Include the next digit (5) from the dividend after 504, then repeat: 5045 / 515

Moving on to step 6:
When dividing 5045 by 515, we get 9 with a remainder of 410.
The next digit of our result is 9. 
Result so far: 619.0
The remainder is 410 after subtracting 4635 from 5045.
Fetch the next digit (7) from the dividend, attach it to 410 and continue: 4107 / 515

On to step 7:
515 can be fit into 4107 7 times, resulting in a remainder of 502.
Put 7 as the next digit of the answer. 
Result so far: 6197.0
Deduct 3605 from 4107 and we're left with 502.
Append the next digit (4) from the dividend to 502 and continue with: 5024 / 515

Let's proceed to step 8:
If we divide 5024 by 515, we get 9 and a remainder of 389.
The next digit of our result is 9. 
Result so far: 61979.0
Deduct 4635 from 5024 and we're left with 389.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3890, and continue the process.

Step 9:
If we divide 3890 by 515, we get 7 and a remainder of 285.
The number 7 becomes the next digit in our result. 
Result so far: 61979.7
Deduct 3605 from 3890 and we're left with 285.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

Moving on to step 10:
When dividing 2850 by 515, we get 5 with a remainder of 275.
Write down 5 as next digit of the result. 
Result so far: 61979.75
Subtracting 2575 from 2850 leaves us with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Advancing to step 11:
515 goes into 2750 5 times with a remainder of 175.
Write down 5 as next digit of the result. 
Result so far: 61979.755
If we take 2575 away from 2750, we end up with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

The final result is 61979.755 with a remainder of 0.0175.