Let's divide 31978950 by 261
We're looking to find how many times 261 goes into 31978950.

Going ahead to step 1:
When dividing 3 by 261, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 261

Advancing to step 2:
261 can be fit into 31 0 times, resulting in 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.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 261

Let's proceed to step 3:
The number 261 fits into 319 1 times, leaving a remainder of 58.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 261 from 319 and we're left with 58.
Append the next digit (7) from the dividend to 58 and continue with: 587 / 261

Moving on to step 4:
If we divide 587 by 261, we get 2 and a remainder of 65.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 522 from 587 and we're left with 65.
Append the next digit (8) from the dividend to 65 and continue with: 658 / 261

Advancing to step 5:
261 goes into 658 2 times with a remainder of 136.
Use 2 as the next digit of our solution. 
Result so far: 122.0
The remainder is 136 after subtracting 522 from 658.
Bring next digit (9) of the dividend behind the 136 and repeat the process: 1369 / 261

Step 6:
261 can be fit into 1369 5 times, resulting in a remainder of 64.
Use 5 as the next digit of our solution. 
Result so far: 1225.0
Subtract 1305 from 1369 to get 64.
Grab the next digit (5) from the dividend, add it to 64, then carry on: 645 / 261

Moving on to step 7:
When dividing 645 by 261, we get 2 with a remainder of 123.
The number 2 becomes the next digit in our result. 
Result so far: 12252.0
The remainder is 123 after subtracting 522 from 645.
Take the next digit (0) from the dividend and append it to 123, then repeat: 1230 / 261

On to step 8:
The number 261 fits into 1230 4 times, leaving a remainder of 186.
Use 4 as the next digit of our solution. 
Result so far: 122524.0
Subtract 1044 from 1230 to get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Advancing to step 9:
If we divide 1860 by 261, we get 7 and a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 122524.7
If we subtract 1827 from 1860, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 10:
The number 261 fits into 330 1 times, leaving a remainder of 69.
The next digit of our result is 1. 
Result so far: 122524.71
Subtracting 261 from 330 leaves us with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Moving on to step 11:
690 divided by 261 is 2 with a remainder of 168.
The number 2 becomes the next digit in our result. 
Result so far: 122524.712
Deduct 522 from 690 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 12:
When dividing 1680 by 261, we get 6 with a remainder of 114.
Put 6 as the next digit of the answer. 
Result so far: 122524.7126
Deduct 1566 from 1680 and we're left with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Step 13:
The number 261 fits into 1140 4 times, leaving a remainder of 96.
The number 4 becomes the next digit in our result. 
Result so far: 122524.71264
If we subtract 1044 from 1140, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 14:
The number 261 fits into 960 3 times, leaving a remainder of 177.
The next digit of our result is 3. 
Result so far: 122524.712643
Deduct 783 from 960 and we're left with 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

On to step 15:
261 can be fit into 1770 6 times, resulting in a remainder of 204.
Write down 6 as next digit of the result. 
Result so far: 122524.7126436
The remainder is 204 after subtracting 1566 from 1770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Advancing to step 16:
2040 divided by 261 is 7 with a remainder of 213.
The number 7 becomes the next digit in our result. 
Result so far: 122524.71264367
The remainder is 213 after subtracting 1827 from 2040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

After the division, we end up with 122524.71264367 and a remainder of 2.13e-07.