We look at the division of 31661438 by 809 
We want to figure out the number of times 31661438 can be divided by 809.

Moving on to step 1:
If we divide 3 by 809, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 809

Advancing to step 2:
If we divide 31 by 809, we get 0 and 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.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 809

Advancing to step 3:
When dividing 316 by 809, we get 0 with a remainder of 316.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 316 leaves us with 316.
Take the next digit (6) from the dividend and append it to 316, then repeat: 3166 / 809

Let's proceed to step 4:
809 can be fit into 3166 3 times, resulting in a remainder of 739.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 2427 from 3166 to get 739.
Include the next digit (1) from the dividend after 739, then repeat: 7391 / 809

On to step 5:
809 can be fit into 7391 9 times, resulting in a remainder of 110.
The next digit of our result is 9. 
Result so far: 39.0
Deduct 7281 from 7391 and we're left with 110.
Take the next digit (4) from the dividend and append it to 110, then repeat: 1104 / 809

Let's proceed to step 6:
When dividing 1104 by 809, we get 1 with a remainder of 295.
Put 1 as the next digit of the answer. 
Result so far: 391.0
If we subtract 809 from 1104, we get 295.
Grab the next digit (3) from the dividend, add it to 295, then carry on: 2953 / 809

On to step 7:
When dividing 2953 by 809, we get 3 with a remainder of 526.
The next digit of our result is 3. 
Result so far: 3913.0
Subtract 2427 from 2953 to get 526.
Grab the next digit (8) from the dividend, add it to 526, then carry on: 5268 / 809

Going ahead to step 8:
The number 809 fits into 5268 6 times, leaving a remainder of 414.
Record the quotient 6 as the next digit in the result. 
Result so far: 39136.0
If we subtract 4854 from 5268, we get 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

Going ahead to step 9:
If we divide 4140 by 809, we get 5 and a remainder of 95.
The number 5 becomes the next digit in our result. 
Result so far: 39136.5
Deduct 4045 from 4140 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Going ahead to step 10:
When dividing 950 by 809, we get 1 with a remainder of 141.
Record the quotient 1 as the next digit in the result. 
Result so far: 39136.51
If we take 809 away from 950, we end up with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

On to step 11:
The number 809 fits into 1410 1 times, leaving a remainder of 601.
The number 1 becomes the next digit in our result. 
Result so far: 39136.511
Subtract 809 from 1410 to get 601.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6010, and continue the process.

The final result is 39136.511 with a remainder of 0.0601.