We look at the division of 31227388 by 160 
We want to divide 31227388 by 160.

Going ahead to step 1:
160 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 160

Moving on to step 2:
When dividing 31 by 160, we get 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 160

Step 3:
312 divided by 160 is 1 with a remainder of 152.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 160 from 312 and we're left with 152.
Fetch the next digit (2) from the dividend, attach it to 152 and continue: 1522 / 160

Going ahead to step 4:
When dividing 1522 by 160, we get 9 with a remainder of 82.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
If we subtract 1440 from 1522, we get 82.
Bring next digit (7) of the dividend behind the 82 and repeat the process: 827 / 160

Step 5:
The number 160 fits into 827 5 times, leaving a remainder of 27.
Put 5 as the next digit of the answer. 
Result so far: 195.0
Subtracting 800 from 827 leaves us with 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 160

On to step 6:
When dividing 273 by 160, we get 1 with a remainder of 113.
The next digit of our result is 1. 
Result so far: 1951.0
Subtract 160 from 273 to get 113.
Append the next digit (8) from the dividend to 113 and continue with: 1138 / 160

On to step 7:
The number 160 fits into 1138 7 times, leaving a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 19517.0
If we take 1120 away from 1138, we end up with 18.
Bring next digit (8) of the dividend behind the 18 and repeat the process: 188 / 160

Step 8:
The number 160 fits into 188 1 times, leaving a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 195171.0
The remainder is 28 after subtracting 160 from 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 9:
160 goes into 280 1 times with a remainder of 120.
Write down 1 as next digit of the result. 
Result so far: 195171.1
The remainder is 120 after subtracting 160 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 10:
The number 160 fits into 1200 7 times, leaving a remainder of 80.
Record the quotient 7 as the next digit in the result. 
Result so far: 195171.17
Deduct 1120 from 1200 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 11:
800 divided by 160 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 195171.175
The remainder is 0 after subtracting 800 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
The number 160 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 195171.175
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
When dividing 0 by 160, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 195171.175
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 195171.175 and a remainder of 0.0.