We divide 99788746 by 31
We want to figure out the number of times 99788746 can be divided by 31.

Moving on to step 1:
The number 31 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 31

Moving on to step 2:
When dividing 99 by 31, we get 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 93 from 99 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 31

Let's proceed to step 3:
If we divide 67 by 31, we get 2 and a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
The remainder is 5 after subtracting 62 from 67.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 31

Going ahead to step 4:
58 divided by 31 is 1 with a remainder of 27.
Use 1 as the next digit of our solution. 
Result so far: 321.0
Subtracting 31 from 58 leaves us with 27.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 31

Going ahead to step 5:
278 divided by 31 is 8 with a remainder of 30.
The next digit of our result is 8. 
Result so far: 3218.0
If we subtract 248 from 278, we get 30.
Append the next digit (7) from the dividend to 30 and continue with: 307 / 31

Moving on to step 6:
31 can be fit into 307 9 times, resulting in a remainder of 28.
Record the quotient 9 as the next digit in the result. 
Result so far: 32189.0
Deduct 279 from 307 and we're left with 28.
Grab the next digit (4) from the dividend, add it to 28, then carry on: 284 / 31

On to step 7:
The number 31 fits into 284 9 times, leaving a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 321899.0
Subtracting 279 from 284 leaves us with 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 31

Step 8:
31 can be fit into 56 1 times, resulting in a remainder of 25.
The next digit of our result is 1. 
Result so far: 3218991.0
The remainder is 25 after subtracting 31 from 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 9:
250 divided by 31 is 8 with a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 3218991.8
The remainder is 2 after subtracting 248 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
When dividing 20 by 31, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 3218991.8
Subtracting 0 from 20 leaves us 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.

Going ahead to step 11:
200 divided by 31 is 6 with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 3218991.806
If we subtract 186 from 200, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
If we divide 140 by 31, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 3218991.8064
Subtracting 124 from 140 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 13:
When dividing 160 by 31, we get 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 3218991.80645
The remainder is 5 after subtracting 155 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 14:
When dividing 50 by 31, we get 1 with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 3218991.806451
Deduct 31 from 50 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 15:
190 divided by 31 is 6 with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 3218991.8064516
Subtract 186 from 190 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 16:
If we divide 40 by 31, we get 1 and a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 3218991.80645161
If we take 31 away from 40, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The final outcome is 3218991.80645161, with a leftover of 9e-09.