We're dividing 30719440 by 514 
We're looking to find how many times 514 goes into 30719440.

Going ahead to step 1:
3 divided by 514 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 514

On to step 2:
514 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 30 to get 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 514

On to step 3:
When dividing 307 by 514, we get 0 with a remainder of 307.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 307 to get 307.
Grab the next digit (1) from the dividend, add it to 307, then carry on: 3071 / 514

Moving on to step 4:
514 goes into 3071 5 times with a remainder of 501.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 2570 from 3071 leaves us with 501.
Include the next digit (9) from the dividend after 501, then repeat: 5019 / 514

On to step 5:
The number 514 fits into 5019 9 times, leaving a remainder of 393.
Use 9 as the next digit of our solution. 
Result so far: 59.0
Deduct 4626 from 5019 and we're left with 393.
Grab the next digit (4) from the dividend, add it to 393, then carry on: 3934 / 514

Going ahead to step 6:
When dividing 3934 by 514, we get 7 with a remainder of 336.
The next digit of our result is 7. 
Result so far: 597.0
Deduct 3598 from 3934 and we're left with 336.
Bring next digit (4) of the dividend behind the 336 and repeat the process: 3364 / 514

Let's proceed to step 7:
The number 514 fits into 3364 6 times, leaving a remainder of 280.
Record the quotient 6 as the next digit in the result. 
Result so far: 5976.0
If we take 3084 away from 3364, we end up with 280.
Take the next digit (0) from the dividend and append it to 280, then repeat: 2800 / 514

Step 8:
When dividing 2800 by 514, we get 5 with a remainder of 230.
Write down 5 as next digit of the result. 
Result so far: 59765.0
If we subtract 2570 from 2800, we get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

On to step 9:
2300 divided by 514 is 4 with a remainder of 244.
Put 4 as the next digit of the answer. 
Result so far: 59765.4
Subtract 2056 from 2300 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Step 10:
2440 divided by 514 is 4 with a remainder of 384.
Put 4 as the next digit of the answer. 
Result so far: 59765.44
Subtracting 2056 from 2440 leaves us with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

The final result is 59765.44 with a remainder of 0.384.