We look at the division of 31214944 by 196 
Our goal is to divide 31214944 by 196.

Advancing to step 1:
If we divide 3 by 196, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 196

On to step 2:
The number 196 fits into 31 0 times, leaving a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 196

Advancing to step 3:
196 can be fit into 312 1 times, resulting in a remainder of 116.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 196 from 312, we get 116.
Append the next digit (1) from the dividend to 116 and continue with: 1161 / 196

On to step 4:
196 can be fit into 1161 5 times, resulting in a remainder of 181.
Write down 5 as next digit of the result. 
Result so far: 15.0
Deduct 980 from 1161 and we're left with 181.
Take the next digit (4) from the dividend and append it to 181, then repeat: 1814 / 196

Going ahead to step 5:
196 can be fit into 1814 9 times, resulting in a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 159.0
If we take 1764 away from 1814, we end up with 50.
Bring next digit (9) of the dividend behind the 50 and repeat the process: 509 / 196

Going ahead to step 6:
196 goes into 509 2 times with a remainder of 117.
The number 2 becomes the next digit in our result. 
Result so far: 1592.0
Subtract 392 from 509 to get 117.
Bring next digit (4) of the dividend behind the 117 and repeat the process: 1174 / 196

Step 7:
The number 196 fits into 1174 5 times, leaving a remainder of 194.
Use 5 as the next digit of our solution. 
Result so far: 15925.0
If we take 980 away from 1174, we end up with 194.
Take the next digit (4) from the dividend and append it to 194, then repeat: 1944 / 196

Step 8:
196 goes into 1944 9 times with a remainder of 180.
Put 9 as the next digit of the answer. 
Result so far: 159259.0
The remainder is 180 after subtracting 1764 from 1944.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 9:
1800 divided by 196 is 9 with a remainder of 36.
Put 9 as the next digit of the answer. 
Result so far: 159259.9
Deduct 1764 from 1800 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 10:
360 divided by 196 is 1 with a remainder of 164.
The number 1 becomes the next digit in our result. 
Result so far: 159259.91
The remainder is 164 after subtracting 196 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 11:
The number 196 fits into 1640 8 times, leaving a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 159259.918
Subtracting 1568 from 1640 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 12:
196 goes into 720 3 times with a remainder of 132.
The number 3 becomes the next digit in our result. 
Result so far: 159259.9183
If we subtract 588 from 720, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Advancing to step 13:
If we divide 1320 by 196, we get 6 and a remainder of 144.
Use 6 as the next digit of our solution. 
Result so far: 159259.91836
Subtract 1176 from 1320 to get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Moving on to step 14:
1440 divided by 196 is 7 with a remainder of 68.
The next digit of our result is 7. 
Result so far: 159259.918367
Deduct 1372 from 1440 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 15:
196 can be fit into 680 3 times, resulting in a remainder of 92.
Record the quotient 3 as the next digit in the result. 
Result so far: 159259.9183673
Deduct 588 from 680 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 16:
When dividing 920 by 196, we get 4 with a remainder of 136.
Record the quotient 4 as the next digit in the result. 
Result so far: 159259.91836734
Deduct 784 from 920 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Our division results in 159259.91836734 with a remaining 1.36e-07.