We look at the division of 31761312 by 514 
We're looking to find how many times 514 goes into 31761312.

Advancing to step 1:
When dividing 3 by 514, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 514

Let's proceed to step 2:
514 goes into 31 0 times with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 514

Moving on to step 3:
The number 514 fits into 317 0 times, leaving a remainder of 317.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 317 and we're left with 317.
Append the next digit (6) from the dividend to 317 and continue with: 3176 / 514

Going ahead to step 4:
The number 514 fits into 3176 6 times, leaving a remainder of 92.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtract 3084 from 3176 to get 92.
Fetch the next digit (1) from the dividend, attach it to 92 and continue: 921 / 514

Let's proceed to step 5:
When dividing 921 by 514, we get 1 with a remainder of 407.
The next digit of our result is 1. 
Result so far: 61.0
If we subtract 514 from 921, we get 407.
Grab the next digit (3) from the dividend, add it to 407, then carry on: 4073 / 514

Going ahead to step 6:
514 goes into 4073 7 times with a remainder of 475.
The next digit of our result is 7. 
Result so far: 617.0
Subtracting 3598 from 4073 leaves us with 475.
Bring next digit (1) of the dividend behind the 475 and repeat the process: 4751 / 514

Advancing to step 7:
If we divide 4751 by 514, we get 9 and a remainder of 125.
Use 9 as the next digit of our solution. 
Result so far: 6179.0
If we take 4626 away from 4751, we end up with 125.
Take the next digit (2) from the dividend and append it to 125, then repeat: 1252 / 514

Moving on to step 8:
When dividing 1252 by 514, we get 2 with a remainder of 224.
Use 2 as the next digit of our solution. 
Result so far: 61792.0
Deduct 1028 from 1252 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Going ahead to step 9:
2240 divided by 514 is 4 with a remainder of 184.
Put 4 as the next digit of the answer. 
Result so far: 61792.4
Deduct 2056 from 2240 and we're left with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Advancing to step 10:
514 can be fit into 1840 3 times, resulting in a remainder of 298.
Write down 3 as next digit of the result. 
Result so far: 61792.43
If we subtract 1542 from 1840, we get 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

On to step 11:
The number 514 fits into 2980 5 times, leaving a remainder of 410.
The next digit of our result is 5. 
Result so far: 61792.435
Subtracting 2570 from 2980 leaves us with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Step 12:
514 goes into 4100 7 times with a remainder of 502.
Record the quotient 7 as the next digit in the result. 
Result so far: 61792.4357
If we take 3598 away from 4100, we end up with 502.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5020, and continue the process.

Moving on to step 13:
514 goes into 5020 9 times with a remainder of 394.
The number 9 becomes the next digit in our result. 
Result so far: 61792.43579
Subtract 4626 from 5020 to get 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Step 14:
3940 divided by 514 is 7 with a remainder of 342.
The next digit of our result is 7. 
Result so far: 61792.435797
Deduct 3598 from 3940 and we're left with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Moving on to step 15:
514 goes into 3420 6 times with a remainder of 336.
Record the quotient 6 as the next digit in the result. 
Result so far: 61792.4357976
If we take 3084 away from 3420, we end up with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Advancing to step 16:
The number 514 fits into 3360 6 times, leaving a remainder of 276.
Put 6 as the next digit of the answer. 
Result so far: 61792.43579766
The remainder is 276 after subtracting 3084 from 3360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

In conclusion, the division gives 61792.43579766 with a balance of 2.76e-07.