31907 ÷ 61 
We want to divide 31907 by 61.

Moving on to step 1:
If we divide 3 by 61, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 61

Advancing to step 2:
If we divide 31 by 61, we get 0 and 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.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 61

Advancing to step 3:
The number 61 fits into 319 5 times, leaving a remainder of 14.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 305 away from 319, we end up with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 61

Advancing to step 4:
When dividing 140 by 61, we get 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 52.0
Subtract 122 from 140 to get 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 61

On to step 5:
If we divide 187 by 61, we get 3 and a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 523.0
The remainder is 4 after subtracting 183 from 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 6:
40 divided by 61 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 523.0
If we take 0 away from 40, we end up 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.

Going ahead to step 7:
When dividing 400 by 61, we get 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 523.06
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 8:
340 divided by 61 is 5 with a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 523.065
Deduct 305 from 340 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 9:
61 goes into 350 5 times with a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 523.0655
If we subtract 305 from 350, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final outcome is 523.0655, with a leftover of 0.00045.