We look at the division of 31322756 by 851 
Our goal is to divide 31322756 by 851.

Let's proceed to step 1:
The number 851 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
Subtracting 0 from 3 leaves us with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 851

Moving on to step 2:
851 can be fit into 31 0 times, resulting in a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 851

Advancing to step 3:
851 can be fit into 313 0 times, resulting in a remainder of 313.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 313, we get 313.
Fetch the next digit (2) from the dividend, attach it to 313 and continue: 3132 / 851

Let's proceed to step 4:
If we divide 3132 by 851, we get 3 and a remainder of 579.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 2553 from 3132 to get 579.
Fetch the next digit (2) from the dividend, attach it to 579 and continue: 5792 / 851

Moving on to step 5:
851 goes into 5792 6 times with a remainder of 686.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
If we subtract 5106 from 5792, we get 686.
Bring next digit (7) of the dividend behind the 686 and repeat the process: 6867 / 851

Step 6:
851 can be fit into 6867 8 times, resulting in a remainder of 59.
Write down 8 as next digit of the result. 
Result so far: 368.0
Subtract 6808 from 6867 to get 59.
Bring next digit (5) of the dividend behind the 59 and repeat the process: 595 / 851

Going ahead to step 7:
If we divide 595 by 851, we get 0 and a remainder of 595.
Use 0 as the next digit of our solution. 
Result so far: 3680.0
If we subtract 0 from 595, we get 595.
Grab the next digit (6) from the dividend, add it to 595, then carry on: 5956 / 851

Going ahead to step 8:
851 can be fit into 5956 6 times, resulting in a remainder of 850.
Record the quotient 6 as the next digit in the result. 
Result so far: 36806.0
Deduct 5106 from 5956 and we're left with 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8500, and continue the process.

Advancing to step 9:
851 goes into 8500 9 times with a remainder of 841.
Use 9 as the next digit of our solution. 
Result so far: 36806.9
If we take 7659 away from 8500, we end up with 841.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8410, and continue the process.

Going ahead to step 10:
8410 divided by 851 is 9 with a remainder of 751.
Put 9 as the next digit of the answer. 
Result so far: 36806.99
Deduct 7659 from 8410 and we're left with 751.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7510, and continue the process.

The final result is 36806.99 with a remainder of 0.751.