We look at the division of 31673683 by 795 
We want to figure out the number of times 31673683 can be divided by 795.

Going ahead to step 1:
The number 795 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
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 / 795

On to step 2:
31 divided by 795 is 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 795

Going ahead to step 3:
The number 795 fits into 316 0 times, leaving a remainder of 316.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 316 to get 316.
Take the next digit (7) from the dividend and append it to 316, then repeat: 3167 / 795

Going ahead to step 4:
3167 divided by 795 is 3 with a remainder of 782.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 2385 from 3167, we get 782.
Fetch the next digit (3) from the dividend, attach it to 782 and continue: 7823 / 795

On to step 5:
If we divide 7823 by 795, we get 9 and a remainder of 668.
The number 9 becomes the next digit in our result. 
Result so far: 39.0
The remainder is 668 after subtracting 7155 from 7823.
Bring next digit (6) of the dividend behind the 668 and repeat the process: 6686 / 795

Moving on to step 6:
795 can be fit into 6686 8 times, resulting in a remainder of 326.
The number 8 becomes the next digit in our result. 
Result so far: 398.0
Subtract 6360 from 6686 to get 326.
Grab the next digit (8) from the dividend, add it to 326, then carry on: 3268 / 795

Going ahead to step 7:
795 goes into 3268 4 times with a remainder of 88.
Record the quotient 4 as the next digit in the result. 
Result so far: 3984.0
Deduct 3180 from 3268 and we're left with 88.
Append the next digit (3) from the dividend to 88 and continue with: 883 / 795

Advancing to step 8:
795 goes into 883 1 times with a remainder of 88.
Put 1 as the next digit of the answer. 
Result so far: 39841.0
Deduct 795 from 883 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 9:
795 can be fit into 880 1 times, resulting in a remainder of 85.
Write down 1 as next digit of the result. 
Result so far: 39841.1
Subtract 795 from 880 to get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Step 10:
When dividing 850 by 795, we get 1 with a remainder of 55.
Put 1 as the next digit of the answer. 
Result so far: 39841.11
If we subtract 795 from 850, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

The quotient of the division is 39841.11, and the remainder is 0.055.