31309943 ÷ 85 
Our goal is to divide 31309943 by 85.

Advancing to step 1:
3 divided by 85 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 85

Let's proceed to step 2:
85 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (3) from the dividend to 31 and continue with: 313 / 85

Going ahead to step 3:
85 goes into 313 3 times with a remainder of 58.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 58 after subtracting 255 from 313.
Append the next digit (0) from the dividend to 58 and continue with: 580 / 85

Advancing to step 4:
When dividing 580 by 85, we get 6 with a remainder of 70.
The next digit of our result is 6. 
Result so far: 36.0
Subtracting 510 from 580 leaves us with 70.
Take the next digit (9) from the dividend and append it to 70, then repeat: 709 / 85

On to step 5:
When dividing 709 by 85, we get 8 with a remainder of 29.
The number 8 becomes the next digit in our result. 
Result so far: 368.0
The remainder is 29 after subtracting 680 from 709.
Append the next digit (9) from the dividend to 29 and continue with: 299 / 85

On to step 6:
85 goes into 299 3 times with a remainder of 44.
Write down 3 as next digit of the result. 
Result so far: 3683.0
Deduct 255 from 299 and we're left with 44.
Include the next digit (4) from the dividend after 44, then repeat: 444 / 85

Advancing to step 7:
If we divide 444 by 85, we get 5 and a remainder of 19.
Record the quotient 5 as the next digit in the result. 
Result so far: 36835.0
Deduct 425 from 444 and we're left with 19.
Take the next digit (3) from the dividend and append it to 19, then repeat: 193 / 85

Moving on to step 8:
85 goes into 193 2 times with a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 368352.0
If we subtract 170 from 193, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 9:
When dividing 230 by 85, we get 2 with a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 368352.2
If we subtract 170 from 230, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 10:
If we divide 600 by 85, we get 7 and a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 368352.27
If we subtract 595 from 600, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 11:
When dividing 50 by 85, we get 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 368352.27
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 12:
The number 85 fits into 500 5 times, leaving a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 368352.2705
Subtracting 425 from 500 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 13:
When dividing 750 by 85, we get 8 with a remainder of 70.
The next digit of our result is 8. 
Result so far: 368352.27058
Subtract 680 from 750 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 14:
700 divided by 85 is 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 368352.270588
Deduct 680 from 700 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.

Our division results in 368352.270588 with a remaining 2e-06.