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\begin{array}{l}\phantom{31)}\phantom{1}\\31\overline{)12000}\\\end{array}
Use the 1^{st} digit 1 from dividend 12000
\begin{array}{l}\phantom{31)}0\phantom{2}\\31\overline{)12000}\\\end{array}
Since 1 is less than 31, use the next digit 2 from dividend 12000 and add 0 to the quotient
\begin{array}{l}\phantom{31)}0\phantom{3}\\31\overline{)12000}\\\end{array}
Use the 2^{nd} digit 2 from dividend 12000
\begin{array}{l}\phantom{31)}00\phantom{4}\\31\overline{)12000}\\\end{array}
Since 12 is less than 31, use the next digit 0 from dividend 12000 and add 0 to the quotient
\begin{array}{l}\phantom{31)}00\phantom{5}\\31\overline{)12000}\\\end{array}
Use the 3^{rd} digit 0 from dividend 12000
\begin{array}{l}\phantom{31)}003\phantom{6}\\31\overline{)12000}\\\phantom{31)}\underline{\phantom{9}93\phantom{99}}\\\phantom{31)9}27\\\end{array}
Find closest multiple of 31 to 120. We see that 3 \times 31 = 93 is the nearest. Now subtract 93 from 120 to get reminder 27. Add 3 to quotient.
\begin{array}{l}\phantom{31)}003\phantom{7}\\31\overline{)12000}\\\phantom{31)}\underline{\phantom{9}93\phantom{99}}\\\phantom{31)9}270\\\end{array}
Use the 4^{th} digit 0 from dividend 12000
\begin{array}{l}\phantom{31)}0038\phantom{8}\\31\overline{)12000}\\\phantom{31)}\underline{\phantom{9}93\phantom{99}}\\\phantom{31)9}270\\\phantom{31)}\underline{\phantom{9}248\phantom{9}}\\\phantom{31)99}22\\\end{array}
Find closest multiple of 31 to 270. We see that 8 \times 31 = 248 is the nearest. Now subtract 248 from 270 to get reminder 22. Add 8 to quotient.
\begin{array}{l}\phantom{31)}0038\phantom{9}\\31\overline{)12000}\\\phantom{31)}\underline{\phantom{9}93\phantom{99}}\\\phantom{31)9}270\\\phantom{31)}\underline{\phantom{9}248\phantom{9}}\\\phantom{31)99}220\\\end{array}
Use the 5^{th} digit 0 from dividend 12000
\begin{array}{l}\phantom{31)}00387\phantom{10}\\31\overline{)12000}\\\phantom{31)}\underline{\phantom{9}93\phantom{99}}\\\phantom{31)9}270\\\phantom{31)}\underline{\phantom{9}248\phantom{9}}\\\phantom{31)99}220\\\phantom{31)}\underline{\phantom{99}217\phantom{}}\\\phantom{31)9999}3\\\end{array}
Find closest multiple of 31 to 220. We see that 7 \times 31 = 217 is the nearest. Now subtract 217 from 220 to get reminder 3. Add 7 to quotient.
\text{Quotient: }387 \text{Reminder: }3
Since 3 is less than 31, stop the division. The reminder is 3. The topmost line 00387 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 387.