We're dividing 31985638 by 44 
We want to figure out the number of times 31985638 can be divided by 44.

Advancing to step 1:
3 divided by 44 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 44

On to step 2:
31 divided by 44 is 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 44

Let's proceed to step 3:
319 divided by 44 is 7 with a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we subtract 308 from 319, we get 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 44

Advancing to step 4:
44 can be fit into 118 2 times, resulting in a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 72.0
If we take 88 away from 118, we end up with 30.
Take the next digit (5) from the dividend and append it to 30, then repeat: 305 / 44

On to step 5:
The number 44 fits into 305 6 times, leaving a remainder of 41.
The next digit of our result is 6. 
Result so far: 726.0
The remainder is 41 after subtracting 264 from 305.
Fetch the next digit (6) from the dividend, attach it to 41 and continue: 416 / 44

Let's proceed to step 6:
44 goes into 416 9 times with a remainder of 20.
The next digit of our result is 9. 
Result so far: 7269.0
Deduct 396 from 416 and we're left with 20.
Grab the next digit (3) from the dividend, add it to 20, then carry on: 203 / 44

Moving on to step 7:
203 divided by 44 is 4 with a remainder of 27.
Use 4 as the next digit of our solution. 
Result so far: 72694.0
The remainder is 27 after subtracting 176 from 203.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 44

Moving on to step 8:
278 divided by 44 is 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 726946.0
Subtracting 264 from 278 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
140 divided by 44 is 3 with a remainder of 8.
Use 3 as the next digit of our solution. 
Result so far: 726946.3
Subtracting 132 from 140 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.

Going ahead to step 10:
When dividing 80 by 44, we get 1 with a remainder of 36.
The next digit of our result is 1. 
Result so far: 726946.31
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 11:
44 goes into 360 8 times with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 726946.318
The remainder is 8 after subtracting 352 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 12:
80 divided by 44 is 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 726946.3181
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 13:
44 goes into 360 8 times with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 726946.31818
If we subtract 352 from 360, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
If we divide 80 by 44, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 726946.318181
The remainder is 36 after subtracting 44 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 15:
44 can be fit into 360 8 times, resulting in a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 726946.3181818
Subtracting 352 from 360 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.

Let's proceed to step 16:
The number 44 fits into 80 1 times, leaving a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 726946.31818181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final outcome is 726946.31818181, with a leftover of 3.6e-08.