We look at the division of 30974732 by 516 
Let's see how many times 516 fits into 30974732.

Step 1:
516 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 516

On to step 2:
516 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 516

Going ahead to step 3:
309 divided by 516 is 0 with a remainder of 309.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 309 and we're left with 309.
Append the next digit (7) from the dividend to 309 and continue with: 3097 / 516

Let's proceed to step 4:
3097 divided by 516 is 6 with a remainder of 1.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 1 after subtracting 3096 from 3097.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 516

On to step 5:
The number 516 fits into 14 0 times, leaving a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 60.0
If we subtract 0 from 14, we get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 516

Going ahead to step 6:
If we divide 147 by 516, we get 0 and a remainder of 147.
Put 0 as the next digit of the answer. 
Result so far: 600.0
Deduct 0 from 147 and we're left with 147.
Bring next digit (3) of the dividend behind the 147 and repeat the process: 1473 / 516

Going ahead to step 7:
1473 divided by 516 is 2 with a remainder of 441.
The number 2 becomes the next digit in our result. 
Result so far: 6002.0
Deduct 1032 from 1473 and we're left with 441.
Include the next digit (2) from the dividend after 441, then repeat: 4412 / 516

Moving on to step 8:
When dividing 4412 by 516, we get 8 with a remainder of 284.
Record the quotient 8 as the next digit in the result. 
Result so far: 60028.0
If we take 4128 away from 4412, we end up with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

On to step 9:
If we divide 2840 by 516, we get 5 and a remainder of 260.
The next digit of our result is 5. 
Result so far: 60028.5
Subtracting 2580 from 2840 leaves us 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.

Step 10:
The number 516 fits into 2600 5 times, leaving a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 60028.55
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 60028.55, and the remainder is 0.02.