31947398 ÷ 147 
We're looking to find how many times 147 goes into 31947398.

On to step 1:
147 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 147

Let's proceed to step 2:
If we divide 31 by 147, we get 0 and a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Include the next digit (9) from the dividend after 31, then repeat: 319 / 147

Moving on to step 3:
319 divided by 147 is 2 with a remainder of 25.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 294 from 319 leaves us with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 147

Moving on to step 4:
If we divide 254 by 147, we get 1 and a remainder of 107.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Subtract 147 from 254 to get 107.
Include the next digit (7) from the dividend after 107, then repeat: 1077 / 147

Going ahead to step 5:
147 goes into 1077 7 times with a remainder of 48.
Use 7 as the next digit of our solution. 
Result so far: 217.0
If we subtract 1029 from 1077, we get 48.
Append the next digit (3) from the dividend to 48 and continue with: 483 / 147

On to step 6:
147 can be fit into 483 3 times, resulting in a remainder of 42.
The number 3 becomes the next digit in our result. 
Result so far: 2173.0
If we take 441 away from 483, we end up with 42.
Include the next digit (9) from the dividend after 42, then repeat: 429 / 147

On to step 7:
429 divided by 147 is 2 with a remainder of 135.
The number 2 becomes the next digit in our result. 
Result so far: 21732.0
Deduct 294 from 429 and we're left with 135.
Fetch the next digit (8) from the dividend, attach it to 135 and continue: 1358 / 147

Let's proceed to step 8:
1358 divided by 147 is 9 with a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 217329.0
Subtracting 1323 from 1358 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 9:
When dividing 350 by 147, we get 2 with a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 217329.2
The remainder is 56 after subtracting 294 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
147 goes into 560 3 times with a remainder of 119.
Use 3 as the next digit of our solution. 
Result so far: 217329.23
The remainder is 119 after subtracting 441 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Advancing to step 11:
1190 divided by 147 is 8 with a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 217329.238
The remainder is 14 after subtracting 1176 from 1190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 12:
147 goes into 140 0 times with a remainder of 140.
The next digit of our result is 0. 
Result so far: 217329.238
If we take 0 away from 140, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

On to step 13:
1400 divided by 147 is 9 with a remainder of 77.
The next digit of our result is 9. 
Result so far: 217329.23809
If we subtract 1323 from 1400, we get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Moving on to step 14:
When dividing 770 by 147, we get 5 with a remainder of 35.
The next digit of our result is 5. 
Result so far: 217329.238095
Subtract 735 from 770 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 15:
350 divided by 147 is 2 with a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 217329.2380952
The remainder is 56 after subtracting 294 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 16:
The number 147 fits into 560 3 times, leaving a remainder of 119.
Use 3 as the next digit of our solution. 
Result so far: 217329.23809523
If we subtract 441 from 560, we get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

The final outcome is 217329.23809523, with a leftover of 1.19e-07.