We're dividing 31939196 by 75 
Our goal is to divide 31939196 by 75.

Let's proceed to step 1:
75 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
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 / 75

Going ahead to step 2:
31 divided by 75 is 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 75

Moving on to step 3:
The number 75 fits into 319 4 times, leaving a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 300 from 319 to get 19.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 75

Let's proceed to step 4:
75 goes into 193 2 times with a remainder of 43.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
Subtracting 150 from 193 leaves us with 43.
Append the next digit (9) from the dividend to 43 and continue with: 439 / 75

Let's proceed to step 5:
75 can be fit into 439 5 times, resulting in a remainder of 64.
Record the quotient 5 as the next digit in the result. 
Result so far: 425.0
Deduct 375 from 439 and we're left with 64.
Fetch the next digit (1) from the dividend, attach it to 64 and continue: 641 / 75

On to step 6:
If we divide 641 by 75, we get 8 and a remainder of 41.
Use 8 as the next digit of our solution. 
Result so far: 4258.0
Deduct 600 from 641 and we're left with 41.
Fetch the next digit (9) from the dividend, attach it to 41 and continue: 419 / 75

Step 7:
If we divide 419 by 75, we get 5 and a remainder of 44.
Use 5 as the next digit of our solution. 
Result so far: 42585.0
The remainder is 44 after subtracting 375 from 419.
Take the next digit (6) from the dividend and append it to 44, then repeat: 446 / 75

Let's proceed to step 8:
446 divided by 75 is 5 with a remainder of 71.
Write down 5 as next digit of the result. 
Result so far: 425855.0
If we take 375 away from 446, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 9:
75 can be fit into 710 9 times, resulting in a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 425855.9
The remainder is 35 after subtracting 675 from 710.
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 10:
75 goes into 350 4 times with a remainder of 50.
Record the quotient 4 as the next digit in the result. 
Result so far: 425855.94
Deduct 300 from 350 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 11:
The number 75 fits into 500 6 times, leaving a remainder of 50.
Put 6 as the next digit of the answer. 
Result so far: 425855.946
If we subtract 450 from 500, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 12:
75 can be fit into 500 6 times, resulting in a remainder of 50.
The next digit of our result is 6. 
Result so far: 425855.9466
Subtract 450 from 500 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final outcome is 425855.9466, with a leftover of 0.0005.