Let's divide 31954967 by 38
Our goal is to divide 31954967 by 38.

On to step 1:
38 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 38

Step 2:
31 divided by 38 is 0 with a remainder of 31.
The next digit of our result is 0. 
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 / 38

Advancing to step 3:
38 can be fit into 319 8 times, resulting in a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 304 from 319 and we're left with 15.
Take the next digit (5) from the dividend and append it to 15, then repeat: 155 / 38

Advancing to step 4:
If we divide 155 by 38, we get 4 and a remainder of 3.
Put 4 as the next digit of the answer. 
Result so far: 84.0
If we subtract 152 from 155, we get 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 38

Let's proceed to step 5:
If we divide 34 by 38, we get 0 and a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 840.0
Deduct 0 from 34 and we're left with 34.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 38

Moving on to step 6:
If we divide 349 by 38, we get 9 and a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 8409.0
Subtracting 342 from 349 leaves us with 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 38

Going ahead to step 7:
38 can be fit into 76 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 84092.0
Subtracting 76 from 76 leaves us with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 38

Moving on to step 8:
38 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 840920.0
Deduct 0 from 7 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
70 divided by 38 is 1 with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 840920.1
If we take 38 away from 70, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
38 goes into 320 8 times with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 840920.18
Subtract 304 from 320 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 11:
38 goes into 160 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 840920.184
Subtracting 152 from 160 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 12:
38 goes into 80 2 times with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 840920.1842
Subtract 76 from 80 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
38 can be fit into 40 1 times, resulting in a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 840920.18421
Subtract 38 from 40 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 14:
When dividing 20 by 38, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 840920.18421
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 15:
When dividing 200 by 38, we get 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 840920.1842105
Deduct 190 from 200 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 16:
38 can be fit into 100 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 840920.18421052
Subtract 76 from 100 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 840920.18421052 and a remainder of 2.4e-08.