31791692 ÷ 860 
We're looking to find how many times 860 goes into 31791692.

Moving on to step 1:
3 divided by 860 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 860

Going ahead to step 2:
If we divide 31 by 860, we get 0 and a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 860

Moving on to step 3:
If we divide 317 by 860, we get 0 and a remainder of 317.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 317 to get 317.
Include the next digit (9) from the dividend after 317, then repeat: 3179 / 860

Advancing to step 4:
When dividing 3179 by 860, we get 3 with a remainder of 599.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 599 after subtracting 2580 from 3179.
Grab the next digit (1) from the dividend, add it to 599, then carry on: 5991 / 860

Step 5:
If we divide 5991 by 860, we get 6 and a remainder of 831.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
If we subtract 5160 from 5991, we get 831.
Grab the next digit (6) from the dividend, add it to 831, then carry on: 8316 / 860

On to step 6:
The number 860 fits into 8316 9 times, leaving a remainder of 576.
The number 9 becomes the next digit in our result. 
Result so far: 369.0
The remainder is 576 after subtracting 7740 from 8316.
Append the next digit (9) from the dividend to 576 and continue with: 5769 / 860

Moving on to step 7:
The number 860 fits into 5769 6 times, leaving a remainder of 609.
The next digit of our result is 6. 
Result so far: 3696.0
If we subtract 5160 from 5769, we get 609.
Append the next digit (2) from the dividend to 609 and continue with: 6092 / 860

Moving on to step 8:
6092 divided by 860 is 7 with a remainder of 72.
The next digit of our result is 7. 
Result so far: 36967.0
Subtracting 6020 from 6092 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.

Moving on to step 9:
If we divide 720 by 860, we get 0 and a remainder of 720.
The number 0 becomes the next digit in our result. 
Result so far: 36967.0
The remainder is 720 after subtracting 0 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Step 10:
860 can be fit into 7200 8 times, resulting in a remainder of 320.
The next digit of our result is 8. 
Result so far: 36967.08
If we subtract 6880 from 7200, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 11:
If we divide 3200 by 860, we get 3 and a remainder of 620.
Use 3 as the next digit of our solution. 
Result so far: 36967.083
Deduct 2580 from 3200 and we're left with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Going ahead to step 12:
6200 divided by 860 is 7 with a remainder of 180.
Use 7 as the next digit of our solution. 
Result so far: 36967.0837
Subtracting 6020 from 6200 leaves us with 180.
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 13:
1800 divided by 860 is 2 with a remainder of 80.
The number 2 becomes the next digit in our result. 
Result so far: 36967.08372
Subtract 1720 from 1800 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 14:
860 goes into 800 0 times with a remainder of 800.
Use 0 as the next digit of our solution. 
Result so far: 36967.08372
Deduct 0 from 800 and we're left with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Advancing to step 15:
860 goes into 8000 9 times with a remainder of 260.
The number 9 becomes the next digit in our result. 
Result so far: 36967.0837209
If we take 7740 away from 8000, we end up with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 16:
860 goes into 2600 3 times with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 36967.08372093
Deduct 2580 from 2600 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 36967.08372093, and the remainder is 2e-08.