Let's divide 31061438 by 87
Our goal is to divide 31061438 by 87.

Advancing to step 1:
When dividing 3 by 87, 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 take 0 away from 3, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 87

On to step 2:
When dividing 31 by 87, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 87

On to step 3:
87 can be fit into 310 3 times, resulting in a remainder of 49.
The next digit of our result is 3. 
Result so far: 3.0
If we take 261 away from 310, we end up with 49.
Take the next digit (6) from the dividend and append it to 49, then repeat: 496 / 87

Step 4:
When dividing 496 by 87, we get 5 with a remainder of 61.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtracting 435 from 496 leaves us with 61.
Grab the next digit (1) from the dividend, add it to 61, then carry on: 611 / 87

Advancing to step 5:
If we divide 611 by 87, we get 7 and a remainder of 2.
The next digit of our result is 7. 
Result so far: 357.0
Subtract 609 from 611 to get 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 87

Step 6:
If we divide 24 by 87, we get 0 and a remainder of 24.
Record the quotient 0 as the next digit in the result. 
Result so far: 3570.0
Subtract 0 from 24 to get 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 87

Moving on to step 7:
87 goes into 243 2 times with a remainder of 69.
The next digit of our result is 2. 
Result so far: 35702.0
The remainder is 69 after subtracting 174 from 243.
Take the next digit (8) from the dividend and append it to 69, then repeat: 698 / 87

Let's proceed to step 8:
When dividing 698 by 87, we get 8 with a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 357028.0
Subtracting 696 from 698 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
The number 87 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 357028.0
If we take 0 away from 20, we end up 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.

Going ahead to step 10:
The number 87 fits into 200 2 times, leaving a remainder of 26.
The next digit of our result is 2. 
Result so far: 357028.02
Subtracting 174 from 200 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 11:
When dividing 260 by 87, we get 2 with a remainder of 86.
The next digit of our result is 2. 
Result so far: 357028.022
Subtracting 174 from 260 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Our division results in 357028.022 with a remaining 0.0086.