31731399 ÷ 853 
We want to figure out the number of times 31731399 can be divided by 853.

Advancing to step 1:
When dividing 3 by 853, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 853

Step 2:
853 goes into 31 0 times with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Take the next digit (7) from the dividend and append it to 31, then repeat: 317 / 853

Advancing to step 3:
317 divided by 853 is 0 with a remainder of 317.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 317, we end up with 317.
Include the next digit (3) from the dividend after 317, then repeat: 3173 / 853

Moving on to step 4:
The number 853 fits into 3173 3 times, leaving a remainder of 614.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 2559 from 3173 leaves us with 614.
Take the next digit (1) from the dividend and append it to 614, then repeat: 6141 / 853

Advancing to step 5:
853 goes into 6141 7 times with a remainder of 170.
Put 7 as the next digit of the answer. 
Result so far: 37.0
Subtracting 5971 from 6141 leaves us with 170.
Take the next digit (3) from the dividend and append it to 170, then repeat: 1703 / 853

Advancing to step 6:
The number 853 fits into 1703 1 times, leaving a remainder of 850.
The number 1 becomes the next digit in our result. 
Result so far: 371.0
If we subtract 853 from 1703, we get 850.
Grab the next digit (9) from the dividend, add it to 850, then carry on: 8509 / 853

Step 7:
When dividing 8509 by 853, we get 9 with a remainder of 832.
Record the quotient 9 as the next digit in the result. 
Result so far: 3719.0
Deduct 7677 from 8509 and we're left with 832.
Grab the next digit (9) from the dividend, add it to 832, then carry on: 8329 / 853

On to step 8:
The number 853 fits into 8329 9 times, leaving a remainder of 652.
Record the quotient 9 as the next digit in the result. 
Result so far: 37199.0
If we take 7677 away from 8329, we end up with 652.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

Let's proceed to step 9:
If we divide 6520 by 853, we get 7 and a remainder of 549.
Write down 7 as next digit of the result. 
Result so far: 37199.7
Deduct 5971 from 6520 and we're left with 549.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5490, and continue the process.

Moving on to step 10:
853 can be fit into 5490 6 times, resulting in a remainder of 372.
Use 6 as the next digit of our solution. 
Result so far: 37199.76
The remainder is 372 after subtracting 5118 from 5490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Moving on to step 11:
If we divide 3720 by 853, we get 4 and a remainder of 308.
The next digit of our result is 4. 
Result so far: 37199.764
If we subtract 3412 from 3720, we get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

On to step 12:
When dividing 3080 by 853, we get 3 with a remainder of 521.
Use 3 as the next digit of our solution. 
Result so far: 37199.7643
Deduct 2559 from 3080 and we're left with 521.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

On to step 13:
When dividing 5210 by 853, we get 6 with a remainder of 92.
Record the quotient 6 as the next digit in the result. 
Result so far: 37199.76436
If we subtract 5118 from 5210, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Let's proceed to step 14:
If we divide 920 by 853, we get 1 and a remainder of 67.
Use 1 as the next digit of our solution. 
Result so far: 37199.764361
Deduct 853 from 920 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 15:
The number 853 fits into 670 0 times, leaving a remainder of 670.
Write down 0 as next digit of the result. 
Result so far: 37199.764361
If we subtract 0 from 670, we get 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6700, and continue the process.

Let's proceed to step 16:
If we divide 6700 by 853, we get 7 and a remainder of 729.
Write down 7 as next digit of the result. 
Result so far: 37199.76436107
Subtract 5971 from 6700 to get 729.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7290, and continue the process.

The final outcome is 37199.76436107, with a leftover of 7.29e-07.