We're dividing 31861324 by 524 
We're looking to find how many times 524 goes into 31861324.

Moving on to step 1:
When dividing 3 by 524, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 524

Moving on to step 2:
524 goes into 31 0 times 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.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 524

Moving on to step 3:
524 can be fit into 318 0 times, resulting in a remainder of 318.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 318 to get 318.
Bring next digit (6) of the dividend behind the 318 and repeat the process: 3186 / 524

On to step 4:
524 goes into 3186 6 times with a remainder of 42.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 3144 from 3186, we get 42.
Append the next digit (1) from the dividend to 42 and continue with: 421 / 524

Moving on to step 5:
The number 524 fits into 421 0 times, leaving a remainder of 421.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
If we subtract 0 from 421, we get 421.
Fetch the next digit (3) from the dividend, attach it to 421 and continue: 4213 / 524

Step 6:
If we divide 4213 by 524, we get 8 and a remainder of 21.
Write down 8 as next digit of the result. 
Result so far: 608.0
Subtract 4192 from 4213 to get 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 524

On to step 7:
When dividing 212 by 524, we get 0 with a remainder of 212.
Write down 0 as next digit of the result. 
Result so far: 6080.0
Subtracting 0 from 212 leaves us with 212.
Append the next digit (4) from the dividend to 212 and continue with: 2124 / 524

Moving on to step 8:
When dividing 2124 by 524, we get 4 with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 60804.0
Subtracting 2096 from 2124 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 9:
280 divided by 524 is 0 with a remainder of 280.
The number 0 becomes the next digit in our result. 
Result so far: 60804.0
Deduct 0 from 280 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 10:
524 goes into 2800 5 times with a remainder of 180.
Record the quotient 5 as the next digit in the result. 
Result so far: 60804.05
Subtract 2620 from 2800 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 11:
524 can be fit into 1800 3 times, resulting in a remainder of 228.
The number 3 becomes the next digit in our result. 
Result so far: 60804.053
If we take 1572 away from 1800, we end up with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

On to step 12:
The number 524 fits into 2280 4 times, leaving a remainder of 184.
The next digit of our result is 4. 
Result so far: 60804.0534
The remainder is 184 after subtracting 2096 from 2280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Step 13:
524 goes into 1840 3 times with a remainder of 268.
Write down 3 as next digit of the result. 
Result so far: 60804.05343
The remainder is 268 after subtracting 1572 from 1840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Going ahead to step 14:
If we divide 2680 by 524, we get 5 and a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 60804.053435
The remainder is 60 after subtracting 2620 from 2680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 15:
When dividing 600 by 524, we get 1 with a remainder of 76.
Use 1 as the next digit of our solution. 
Result so far: 60804.0534351
If we take 524 away from 600, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 16:
If we divide 760 by 524, we get 1 and a remainder of 236.
Use 1 as the next digit of our solution. 
Result so far: 60804.05343511
Subtracting 524 from 760 leaves us with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

In conclusion, the division gives 60804.05343511 with a balance of 2.36e-07.