We look at the division of 31367161 by 648 
We're looking to find how many times 648 goes into 31367161.

Moving on to step 1:
The number 648 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 648

Moving on to step 2:
648 goes into 31 0 times with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 648

Moving on to step 3:
648 goes into 313 0 times with a remainder of 313.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 313 leaves us with 313.
Take the next digit (6) from the dividend and append it to 313, then repeat: 3136 / 648

On to step 4:
The number 648 fits into 3136 4 times, leaving a remainder of 544.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 2592 from 3136 leaves us with 544.
Append the next digit (7) from the dividend to 544 and continue with: 5447 / 648

On to step 5:
If we divide 5447 by 648, we get 8 and a remainder of 263.
The number 8 becomes the next digit in our result. 
Result so far: 48.0
The remainder is 263 after subtracting 5184 from 5447.
Fetch the next digit (1) from the dividend, attach it to 263 and continue: 2631 / 648

Advancing to step 6:
2631 divided by 648 is 4 with a remainder of 39.
The number 4 becomes the next digit in our result. 
Result so far: 484.0
Deduct 2592 from 2631 and we're left with 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 648

Moving on to step 7:
When dividing 396 by 648, we get 0 with a remainder of 396.
Write down 0 as next digit of the result. 
Result so far: 4840.0
Deduct 0 from 396 and we're left with 396.
Grab the next digit (1) from the dividend, add it to 396, then carry on: 3961 / 648

Step 8:
When dividing 3961 by 648, we get 6 with a remainder of 73.
The number 6 becomes the next digit in our result. 
Result so far: 48406.0
Subtract 3888 from 3961 to get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

On to step 9:
The number 648 fits into 730 1 times, leaving a remainder of 82.
Write down 1 as next digit of the result. 
Result so far: 48406.1
If we take 648 away from 730, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 10:
If we divide 820 by 648, we get 1 and a remainder of 172.
Record the quotient 1 as the next digit in the result. 
Result so far: 48406.11
Deduct 648 from 820 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

The final result is 48406.11 with a remainder of 0.172.