31675321 divided by 917 
We're looking to find how many times 917 goes into 31675321.

On to step 1:
If we divide 3 by 917, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 917

On to step 2:
917 can be fit into 31 0 times, resulting in 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 (6) from the dividend after 31, then repeat: 316 / 917

On to step 3:
316 divided by 917 is 0 with a remainder of 316.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 316 to get 316.
Bring next digit (7) of the dividend behind the 316 and repeat the process: 3167 / 917

Advancing to step 4:
917 goes into 3167 3 times with a remainder of 416.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 2751 from 3167, we get 416.
Grab the next digit (5) from the dividend, add it to 416, then carry on: 4165 / 917

On to step 5:
If we divide 4165 by 917, we get 4 and a remainder of 497.
Write down 4 as next digit of the result. 
Result so far: 34.0
Deduct 3668 from 4165 and we're left with 497.
Append the next digit (3) from the dividend to 497 and continue with: 4973 / 917

Let's proceed to step 6:
If we divide 4973 by 917, we get 5 and a remainder of 388.
Use 5 as the next digit of our solution. 
Result so far: 345.0
Deduct 4585 from 4973 and we're left with 388.
Fetch the next digit (2) from the dividend, attach it to 388 and continue: 3882 / 917

Going ahead to step 7:
917 goes into 3882 4 times with a remainder of 214.
The number 4 becomes the next digit in our result. 
Result so far: 3454.0
If we take 3668 away from 3882, we end up with 214.
Grab the next digit (1) from the dividend, add it to 214, then carry on: 2141 / 917

Moving on to step 8:
2141 divided by 917 is 2 with a remainder of 307.
The next digit of our result is 2. 
Result so far: 34542.0
If we subtract 1834 from 2141, we get 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Moving on to step 9:
917 goes into 3070 3 times with a remainder of 319.
The number 3 becomes the next digit in our result. 
Result so far: 34542.3
If we subtract 2751 from 3070, we get 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

Step 10:
If we divide 3190 by 917, we get 3 and a remainder of 439.
The next digit of our result is 3. 
Result so far: 34542.33
Subtract 2751 from 3190 to get 439.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4390, and continue the process.

In conclusion, the division gives 34542.33 with a balance of 0.439.