We divide 31093970 by 476
We want to divide 31093970 by 476.

On to step 1:
476 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 476

Let's proceed to step 2:
The number 476 fits into 31 0 times, leaving a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 476

Going ahead to step 3:
476 can be fit into 310 0 times, resulting in a remainder of 310.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 310 and we're left with 310.
Append the next digit (9) from the dividend to 310 and continue with: 3109 / 476

On to step 4:
476 can be fit into 3109 6 times, resulting in a remainder of 253.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we subtract 2856 from 3109, we get 253.
Take the next digit (3) from the dividend and append it to 253, then repeat: 2533 / 476

Step 5:
2533 divided by 476 is 5 with a remainder of 153.
The next digit of our result is 5. 
Result so far: 65.0
Subtracting 2380 from 2533 leaves us with 153.
Take the next digit (9) from the dividend and append it to 153, then repeat: 1539 / 476

Moving on to step 6:
476 can be fit into 1539 3 times, resulting in a remainder of 111.
Write down 3 as next digit of the result. 
Result so far: 653.0
Subtracting 1428 from 1539 leaves us with 111.
Grab the next digit (7) from the dividend, add it to 111, then carry on: 1117 / 476

On to step 7:
The number 476 fits into 1117 2 times, leaving a remainder of 165.
Write down 2 as next digit of the result. 
Result so far: 6532.0
If we take 952 away from 1117, we end up with 165.
Include the next digit (0) from the dividend after 165, then repeat: 1650 / 476

Step 8:
When dividing 1650 by 476, we get 3 with a remainder of 222.
The next digit of our result is 3. 
Result so far: 65323.0
Subtracting 1428 from 1650 leaves us with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Advancing to step 9:
476 goes into 2220 4 times with a remainder of 316.
Record the quotient 4 as the next digit in the result. 
Result so far: 65323.4
Subtract 1904 from 2220 to get 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Going ahead to step 10:
The number 476 fits into 3160 6 times, leaving a remainder of 304.
Put 6 as the next digit of the answer. 
Result so far: 65323.46
Deduct 2856 from 3160 and we're left with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Let's proceed to step 11:
If we divide 3040 by 476, we get 6 and a remainder of 184.
The next digit of our result is 6. 
Result so far: 65323.466
Subtract 2856 from 3040 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

The final outcome is 65323.466, with a leftover of 0.0184.