We look at the division of 31032227 by 305 
We're looking to find how many times 305 goes into 31032227.

Step 1:
The number 305 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
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 / 305

Moving on to step 2:
When dividing 31 by 305, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 305

On to step 3:
If we divide 310 by 305, we get 1 and a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 305 away from 310, we end up with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 305

Moving on to step 4:
When dividing 53 by 305, we get 0 with a remainder of 53.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 53 and we're left with 53.
Bring next digit (2) of the dividend behind the 53 and repeat the process: 532 / 305

Let's proceed to step 5:
305 goes into 532 1 times with a remainder of 227.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
Deduct 305 from 532 and we're left with 227.
Take the next digit (2) from the dividend and append it to 227, then repeat: 2272 / 305

Step 6:
305 goes into 2272 7 times with a remainder of 137.
Record the quotient 7 as the next digit in the result. 
Result so far: 1017.0
The remainder is 137 after subtracting 2135 from 2272.
Bring next digit (2) of the dividend behind the 137 and repeat the process: 1372 / 305

Going ahead to step 7:
1372 divided by 305 is 4 with a remainder of 152.
Use 4 as the next digit of our solution. 
Result so far: 10174.0
Subtract 1220 from 1372 to get 152.
Append the next digit (7) from the dividend to 152 and continue with: 1527 / 305

Let's proceed to step 8:
If we divide 1527 by 305, we get 5 and a remainder of 2.
The next digit of our result is 5. 
Result so far: 101745.0
Subtract 1525 from 1527 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
The number 305 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 101745.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
If we divide 200 by 305, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 101745.0
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 101745.0 with a remainder of 0.2.