We look at the division of 31162926 by 976 
Let's see how many times 976 fits into 31162926.

On to step 1:
976 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 976

Moving on to step 2:
976 can be fit into 31 0 times, resulting in a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (1) from the dividend to 31 and continue with: 311 / 976

On to step 3:
If we divide 311 by 976, we get 0 and a remainder of 311.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 311 and we're left with 311.
Bring next digit (6) of the dividend behind the 311 and repeat the process: 3116 / 976

Advancing to step 4:
When dividing 3116 by 976, we get 3 with a remainder of 188.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 2928 from 3116 and we're left with 188.
Take the next digit (2) from the dividend and append it to 188, then repeat: 1882 / 976

Advancing to step 5:
When dividing 1882 by 976, we get 1 with a remainder of 906.
The next digit of our result is 1. 
Result so far: 31.0
If we subtract 976 from 1882, we get 906.
Include the next digit (9) from the dividend after 906, then repeat: 9069 / 976

Advancing to step 6:
9069 divided by 976 is 9 with a remainder of 285.
Put 9 as the next digit of the answer. 
Result so far: 319.0
If we take 8784 away from 9069, we end up with 285.
Bring next digit (2) of the dividend behind the 285 and repeat the process: 2852 / 976

Let's proceed to step 7:
976 can be fit into 2852 2 times, resulting in a remainder of 900.
The next digit of our result is 2. 
Result so far: 3192.0
The remainder is 900 after subtracting 1952 from 2852.
Include the next digit (6) from the dividend after 900, then repeat: 9006 / 976

Going ahead to step 8:
If we divide 9006 by 976, we get 9 and a remainder of 222.
Write down 9 as next digit of the result. 
Result so far: 31929.0
Deduct 8784 from 9006 and we're left 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.

On to step 9:
The number 976 fits into 2220 2 times, leaving a remainder of 268.
The number 2 becomes the next digit in our result. 
Result so far: 31929.2
If we subtract 1952 from 2220, we get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Step 10:
976 goes into 2680 2 times with a remainder of 728.
The number 2 becomes the next digit in our result. 
Result so far: 31929.22
If we subtract 1952 from 2680, we get 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

The final outcome is 31929.22, with a leftover of 0.728.