We look at the division of 312617 by 98 
We want to figure out the number of times 312617 can be divided by 98.

Advancing to step 1:
98 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 98

Moving on to step 2:
31 divided by 98 is 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 98

Moving on to step 3:
312 divided by 98 is 3 with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 294 from 312 to get 18.
Bring next digit (6) of the dividend behind the 18 and repeat the process: 186 / 98

Going ahead to step 4:
98 can be fit into 186 1 times, resulting in a remainder of 88.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Deduct 98 from 186 and we're left with 88.
Include the next digit (1) from the dividend after 88, then repeat: 881 / 98

Advancing to step 5:
98 goes into 881 8 times with a remainder of 97.
Use 8 as the next digit of our solution. 
Result so far: 318.0
If we take 784 away from 881, we end up with 97.
Append the next digit (7) from the dividend to 97 and continue with: 977 / 98

Moving on to step 6:
977 divided by 98 is 9 with a remainder of 95.
The number 9 becomes the next digit in our result. 
Result so far: 3189.0
If we take 882 away from 977, we end up with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Step 7:
When dividing 950 by 98, we get 9 with a remainder of 68.
Write down 9 as next digit of the result. 
Result so far: 3189.9
If we subtract 882 from 950, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 8:
The number 98 fits into 680 6 times, leaving a remainder of 92.
Write down 6 as next digit of the result. 
Result so far: 3189.96
Subtracting 588 from 680 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 9:
The number 98 fits into 920 9 times, leaving a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 3189.969
If we take 882 away from 920, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 10:
98 can be fit into 380 3 times, resulting in a remainder of 86.
Use 3 as the next digit of our solution. 
Result so far: 3189.9693
Subtracting 294 from 380 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Moving on to step 11:
If we divide 860 by 98, we get 8 and a remainder of 76.
The next digit of our result is 8. 
Result so far: 3189.96938
Subtracting 784 from 860 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 12:
98 goes into 760 7 times with a remainder of 74.
Put 7 as the next digit of the answer. 
Result so far: 3189.969387
Deduct 686 from 760 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Step 13:
The number 98 fits into 740 7 times, leaving a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 3189.9693877
Deduct 686 from 740 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 3189.9693877 with a remaining 5.4e-07.