We look at the division of 31523475 by 61 
We're looking to find how many times 61 goes into 31523475.

Advancing to step 1:
61 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 61

Advancing to step 2:
When dividing 31 by 61, we get 0 with 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.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 61

On to step 3:
61 goes into 315 5 times with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 305 from 315 and we're left with 10.
Take the next digit (2) from the dividend and append it to 10, then repeat: 102 / 61

On to step 4:
When dividing 102 by 61, we get 1 with a remainder of 41.
Write down 1 as next digit of the result. 
Result so far: 51.0
Deduct 61 from 102 and we're left with 41.
Include the next digit (3) from the dividend after 41, then repeat: 413 / 61

On to step 5:
The number 61 fits into 413 6 times, leaving a remainder of 47.
The number 6 becomes the next digit in our result. 
Result so far: 516.0
Subtract 366 from 413 to get 47.
Bring next digit (4) of the dividend behind the 47 and repeat the process: 474 / 61

Moving on to step 6:
474 divided by 61 is 7 with a remainder of 47.
Put 7 as the next digit of the answer. 
Result so far: 5167.0
If we subtract 427 from 474, we get 47.
Bring next digit (7) of the dividend behind the 47 and repeat the process: 477 / 61

Step 7:
61 goes into 477 7 times with a remainder of 50.
Write down 7 as next digit of the result. 
Result so far: 51677.0
The remainder is 50 after subtracting 427 from 477.
Grab the next digit (5) from the dividend, add it to 50, then carry on: 505 / 61

On to step 8:
61 can be fit into 505 8 times, resulting in a remainder of 17.
The number 8 becomes the next digit in our result. 
Result so far: 516778.0
If we subtract 488 from 505, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
61 goes into 170 2 times with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 516778.2
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
480 divided by 61 is 7 with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 516778.27
Subtracting 427 from 480 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 11:
If we divide 530 by 61, we get 8 and a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 516778.278
Deduct 488 from 530 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 12:
61 goes into 420 6 times with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 516778.2786
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 13:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The next digit of our result is 8. 
Result so far: 516778.27868
If we take 488 away from 540, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 14:
520 divided by 61 is 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 516778.278688
If we take 488 away from 520, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 516778.278688 with a remaining 3.2e-06.