We're dividing 264826 by 31 
We want to figure out the number of times 264826 can be divided by 31.

On to step 1:
If we divide 2 by 31, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 31

Step 2:
31 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 31

Moving on to step 3:
The number 31 fits into 264 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 248 from 264 to get 16.
Fetch the next digit (8) from the dividend, attach it to 16 and continue: 168 / 31

On to step 4:
The number 31 fits into 168 5 times, leaving a remainder of 13.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
The remainder is 13 after subtracting 155 from 168.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 31

Step 5:
When dividing 132 by 31, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 854.0
Deduct 124 from 132 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 31

On to step 6:
When dividing 86 by 31, we get 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 8542.0
The remainder is 24 after subtracting 62 from 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
If we divide 240 by 31, we get 7 and a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 8542.7
Subtract 217 from 240 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 8:
The number 31 fits into 230 7 times, leaving a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 8542.77
Subtract 217 from 230 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final result is 8542.77 with a remainder of 0.013.