Let's divide 31278194 by 260
We want to figure out the number of times 31278194 can be divided by 260.

On to step 1:
260 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 260

Going ahead to step 2:
31 divided by 260 is 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 260

Step 3:
312 divided by 260 is 1 with a remainder of 52.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 260 away from 312, we end up with 52.
Grab the next digit (7) from the dividend, add it to 52, then carry on: 527 / 260

Moving on to step 4:
If we divide 527 by 260, we get 2 and a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we subtract 520 from 527, we get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 260

Step 5:
260 can be fit into 78 0 times, resulting in a remainder of 78.
Write down 0 as next digit of the result. 
Result so far: 120.0
Subtracting 0 from 78 leaves us with 78.
Take the next digit (1) from the dividend and append it to 78, then repeat: 781 / 260

Step 6:
781 divided by 260 is 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 1203.0
Subtracting 780 from 781 leaves us with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 260

Let's proceed to step 7:
If we divide 19 by 260, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 12030.0
If we take 0 away from 19, we end up with 19.
Take the next digit (4) from the dividend and append it to 19, then repeat: 194 / 260

Let's proceed to step 8:
The number 260 fits into 194 0 times, leaving a remainder of 194.
The number 0 becomes the next digit in our result. 
Result so far: 120300.0
The remainder is 194 after subtracting 0 from 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

On to step 9:
If we divide 1940 by 260, we get 7 and a remainder of 120.
The next digit of our result is 7. 
Result so far: 120300.7
Deduct 1820 from 1940 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 10:
If we divide 1200 by 260, we get 4 and a remainder of 160.
The number 4 becomes the next digit in our result. 
Result so far: 120300.74
Subtracting 1040 from 1200 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 11:
260 goes into 1600 6 times with a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 120300.746
Subtracting 1560 from 1600 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
The number 260 fits into 400 1 times, leaving a remainder of 140.
The next digit of our result is 1. 
Result so far: 120300.7461
Deduct 260 from 400 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 13:
1400 divided by 260 is 5 with a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 120300.74615
Subtract 1300 from 1400 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 14:
The number 260 fits into 1000 3 times, leaving a remainder of 220.
The number 3 becomes the next digit in our result. 
Result so far: 120300.746153
Deduct 780 from 1000 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 15:
2200 divided by 260 is 8 with a remainder of 120.
The next digit of our result is 8. 
Result so far: 120300.7461538
If we take 2080 away from 2200, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 16:
260 goes into 1200 4 times with a remainder of 160.
Record the quotient 4 as the next digit in the result. 
Result so far: 120300.74615384
Deduct 1040 from 1200 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

After the division, we end up with 120300.74615384 and a remainder of 1.6e-07.