We look at the division of 243451 by 31 
We want to figure out the number of times 243451 can be divided by 31.

On to step 1:
2 divided by 31 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 31

Step 2:
24 divided by 31 is 0 with a remainder of 24.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 24 after subtracting 0 from 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 31

On to step 3:
31 goes into 243 7 times with a remainder of 26.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 217 from 243, we get 26.
Take the next digit (4) from the dividend and append it to 26, then repeat: 264 / 31

Step 4:
When dividing 264 by 31, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 78.0
Subtract 248 from 264 to get 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 31

Advancing to step 5:
If we divide 165 by 31, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 785.0
If we subtract 155 from 165, we get 10.
Take the next digit (1) from the dividend and append it to 10, then repeat: 101 / 31

Step 6:
31 can be fit into 101 3 times, resulting in a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 7853.0
The remainder is 8 after subtracting 93 from 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
31 can be fit into 80 2 times, resulting in a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 7853.2
Subtract 62 from 80 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 8:
When dividing 180 by 31, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 7853.25
Subtract 155 from 180 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 9:
31 goes into 250 8 times with a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 7853.258
If we take 248 away from 250, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 10:
31 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 7853.258
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
31 can be fit into 200 6 times, resulting in a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 7853.25806
If we take 186 away from 200, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 12:
31 goes into 140 4 times with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 7853.258064
If we take 124 away from 140, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 13:
31 can be fit into 160 5 times, resulting in a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 7853.2580645
If we take 155 away from 160, we end up with 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 14:
50 divided by 31 is 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 7853.25806451
Subtract 31 from 50 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Our division results in 7853.25806451 with a remaining 1.9e-08.