We look at the division of 263427 by 31 
We want to divide 263427 by 31.

On to step 1:
2 divided by 31 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 31

Moving on to step 2:
26 divided by 31 is 0 with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 31

Let's proceed to step 3:
When dividing 263 by 31, we get 8 with a remainder of 15.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 248 from 263, we get 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 31

Let's proceed to step 4:
When dividing 154 by 31, we get 4 with a remainder of 30.
The next digit of our result is 4. 
Result so far: 84.0
Subtracting 124 from 154 leaves us with 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 31

Step 5:
31 can be fit into 302 9 times, resulting in a remainder of 23.
The next digit of our result is 9. 
Result so far: 849.0
If we subtract 279 from 302, we get 23.
Fetch the next digit (7) from the dividend, attach it to 23 and continue: 237 / 31

On to step 6:
237 divided by 31 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 8497.0
Deduct 217 from 237 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
The number 31 fits into 200 6 times, leaving a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 8497.6
The remainder is 14 after subtracting 186 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
31 can be fit into 140 4 times, resulting in a remainder of 16.
The next digit of our result is 4. 
Result so far: 8497.64
Subtracting 124 from 140 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
160 divided by 31 is 5 with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 8497.645
If we subtract 155 from 160, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 10:
When dividing 50 by 31, we get 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 8497.6451
If we take 31 away from 50, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 11:
When dividing 190 by 31, we get 6 with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 8497.64516
The remainder is 4 after subtracting 186 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 12:
31 can be fit into 40 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 8497.645161
Deduct 31 from 40 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 13:
31 can be fit into 90 2 times, resulting in a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 8497.6451612
Deduct 62 from 90 and we're left 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 14:
When dividing 280 by 31, we get 9 with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 8497.64516129
If we subtract 279 from 280, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

The final outcome is 8497.64516129, with a leftover of 1e-09.