We're dividing 31909036 by 976 
We're looking to find how many times 976 goes into 31909036.

Going ahead to step 1:
976 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 976

Let's proceed to step 2:
If we divide 31 by 976, we get 0 and a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 976

Going ahead to step 3:
When dividing 319 by 976, we get 0 with a remainder of 319.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 319 and we're left with 319.
Take the next digit (0) from the dividend and append it to 319, then repeat: 3190 / 976

Going ahead to step 4:
The number 976 fits into 3190 3 times, leaving a remainder of 262.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 2928 from 3190, we get 262.
Take the next digit (9) from the dividend and append it to 262, then repeat: 2629 / 976

Moving on to step 5:
If we divide 2629 by 976, we get 2 and a remainder of 677.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
Deduct 1952 from 2629 and we're left with 677.
Take the next digit (0) from the dividend and append it to 677, then repeat: 6770 / 976

Going ahead to step 6:
When dividing 6770 by 976, we get 6 with a remainder of 914.
Use 6 as the next digit of our solution. 
Result so far: 326.0
If we take 5856 away from 6770, we end up with 914.
Append the next digit (3) from the dividend to 914 and continue with: 9143 / 976

Step 7:
976 can be fit into 9143 9 times, resulting in a remainder of 359.
The number 9 becomes the next digit in our result. 
Result so far: 3269.0
Subtracting 8784 from 9143 leaves us with 359.
Grab the next digit (6) from the dividend, add it to 359, then carry on: 3596 / 976

Advancing to step 8:
The number 976 fits into 3596 3 times, leaving a remainder of 668.
The next digit of our result is 3. 
Result so far: 32693.0
Subtracting 2928 from 3596 leaves us with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

On to step 9:
976 can be fit into 6680 6 times, resulting in a remainder of 824.
Write down 6 as next digit of the result. 
Result so far: 32693.6
Subtract 5856 from 6680 to get 824.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8240, and continue the process.

Let's proceed to step 10:
8240 divided by 976 is 8 with a remainder of 432.
Put 8 as the next digit of the answer. 
Result so far: 32693.68
Subtracting 7808 from 8240 leaves us with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Moving on to step 11:
When dividing 4320 by 976, we get 4 with a remainder of 416.
Use 4 as the next digit of our solution. 
Result so far: 32693.684
If we subtract 3904 from 4320, we get 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

On to step 12:
976 goes into 4160 4 times with a remainder of 256.
Put 4 as the next digit of the answer. 
Result so far: 32693.6844
Deduct 3904 from 4160 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

The quotient of the division is 32693.6844, and the remainder is 0.00256.