We look at the division of 31061230 by 268 
We want to figure out the number of times 31061230 can be divided by 268.

Step 1:
3 divided by 268 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 268

Step 2:
When dividing 31 by 268, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Grab the next digit (0) from the dividend, add it to 31, then carry on: 310 / 268

Advancing to step 3:
268 can be fit into 310 1 times, resulting in a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 268 from 310 and we're left with 42.
Include the next digit (6) from the dividend after 42, then repeat: 426 / 268

On to step 4:
268 goes into 426 1 times with a remainder of 158.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 268 from 426, we get 158.
Include the next digit (1) from the dividend after 158, then repeat: 1581 / 268

Moving on to step 5:
1581 divided by 268 is 5 with a remainder of 241.
The next digit of our result is 5. 
Result so far: 115.0
If we take 1340 away from 1581, we end up with 241.
Take the next digit (2) from the dividend and append it to 241, then repeat: 2412 / 268

Moving on to step 6:
When dividing 2412 by 268, we get 9 with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 1159.0
Subtracting 2412 from 2412 leaves us with 0.
Take the next digit (3) from the dividend and append it to 0, then repeat: 3 / 268

On to step 7:
If we divide 3 by 268, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 11590.0
If we subtract 0 from 3, we get 3.
Include the next digit (0) from the dividend after 3, then repeat: 30 / 268

Advancing to step 8:
268 goes into 30 0 times with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 115900.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 9:
300 divided by 268 is 1 with a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 115900.1
The remainder is 32 after subtracting 268 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 10:
When dividing 320 by 268, we get 1 with a remainder of 52.
The next digit of our result is 1. 
Result so far: 115900.11
If we take 268 away from 320, 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.

The final result is 115900.11 with a remainder of 0.052.