We're dividing 31865985 by 348 
We want to divide 31865985 by 348.

On to step 1:
The number 348 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 348

Step 2:
If we divide 31 by 348, we get 0 and a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 348

Advancing to step 3:
348 goes into 318 0 times with a remainder of 318.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 318, we end up with 318.
Append the next digit (6) from the dividend to 318 and continue with: 3186 / 348

Advancing to step 4:
When dividing 3186 by 348, we get 9 with a remainder of 54.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 3132 away from 3186, we end up with 54.
Append the next digit (5) from the dividend to 54 and continue with: 545 / 348

On to step 5:
545 divided by 348 is 1 with a remainder of 197.
The number 1 becomes the next digit in our result. 
Result so far: 91.0
Subtracting 348 from 545 leaves us with 197.
Grab the next digit (9) from the dividend, add it to 197, then carry on: 1979 / 348

Going ahead to step 6:
1979 divided by 348 is 5 with a remainder of 239.
Put 5 as the next digit of the answer. 
Result so far: 915.0
If we take 1740 away from 1979, we end up with 239.
Take the next digit (8) from the dividend and append it to 239, then repeat: 2398 / 348

On to step 7:
2398 divided by 348 is 6 with a remainder of 310.
Write down 6 as next digit of the result. 
Result so far: 9156.0
If we subtract 2088 from 2398, we get 310.
Take the next digit (5) from the dividend and append it to 310, then repeat: 3105 / 348

Advancing to step 8:
348 can be fit into 3105 8 times, resulting in a remainder of 321.
The number 8 becomes the next digit in our result. 
Result so far: 91568.0
Deduct 2784 from 3105 and we're left with 321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

Moving on to step 9:
The number 348 fits into 3210 9 times, leaving a remainder of 78.
The number 9 becomes the next digit in our result. 
Result so far: 91568.9
Deduct 3132 from 3210 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 10:
When dividing 780 by 348, we get 2 with a remainder of 84.
The number 2 becomes the next digit in our result. 
Result so far: 91568.92
Deduct 696 from 780 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 11:
If we divide 840 by 348, we get 2 and a remainder of 144.
Write down 2 as next digit of the result. 
Result so far: 91568.922
The remainder is 144 after subtracting 696 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

The final outcome is 91568.922, with a leftover of 0.0144.