99749 ÷ 31 
Our goal is to divide 99749 by 31.

Let's proceed to step 1:
9 divided by 31 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 31

Going ahead to step 2:
The number 31 fits into 99 3 times, leaving a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 93 from 99 leaves us with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 31

On to step 3:
31 can be fit into 67 2 times, resulting in a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Deduct 62 from 67 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 31

Going ahead to step 4:
When dividing 54 by 31, we get 1 with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 321.0
If we subtract 31 from 54, we get 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 31

Step 5:
239 divided by 31 is 7 with a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 3217.0
If we take 217 away from 239, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 6:
When dividing 220 by 31, we get 7 with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 3217.7
Subtracting 217 from 220 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
31 can be fit into 30 0 times, resulting in a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 3217.7
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 31 fits into 300 9 times, leaving a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 3217.709
The remainder is 21 after subtracting 279 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 9:
31 can be fit into 210 6 times, resulting in a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 3217.7096
The remainder is 24 after subtracting 186 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
When dividing 240 by 31, we get 7 with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 3217.70967
Subtracting 217 from 240 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 11:
230 divided by 31 is 7 with a remainder of 13.
The next digit of our result is 7. 
Result so far: 3217.709677
Subtract 217 from 230 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 3217.709677 with a remaining 1.3e-06.