We're dividing 271731 by 85 
We're looking to find how many times 85 goes into 271731.

On to step 1:
The number 85 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 85

Moving on to step 2:
27 divided by 85 is 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 85

Moving on to step 3:
85 goes into 271 3 times with a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 255 from 271, we get 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 85

On to step 4:
When dividing 167 by 85, we get 1 with a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 85 from 167 to get 82.
Grab the next digit (3) from the dividend, add it to 82, then carry on: 823 / 85

Advancing to step 5:
If we divide 823 by 85, we get 9 and a remainder of 58.
Use 9 as the next digit of our solution. 
Result so far: 319.0
The remainder is 58 after subtracting 765 from 823.
Grab the next digit (1) from the dividend, add it to 58, then carry on: 581 / 85

Moving on to step 6:
581 divided by 85 is 6 with a remainder of 71.
The number 6 becomes the next digit in our result. 
Result so far: 3196.0
The remainder is 71 after subtracting 510 from 581.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 7:
710 divided by 85 is 8 with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 3196.8
Deduct 680 from 710 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
85 goes into 300 3 times with a remainder of 45.
Write down 3 as next digit of the result. 
Result so far: 3196.83
Deduct 255 from 300 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 9:
When dividing 450 by 85, we get 5 with a remainder of 25.
The next digit of our result is 5. 
Result so far: 3196.835
If we take 425 away from 450, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 10:
85 goes into 250 2 times with a remainder of 80.
The next digit of our result is 2. 
Result so far: 3196.8352
Subtracting 170 from 250 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 11:
800 divided by 85 is 9 with a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 3196.83529
Deduct 765 from 800 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.

Let's proceed to step 12:
When dividing 350 by 85, we get 4 with a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 3196.835294
If we take 340 away from 350, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 13:
If we divide 100 by 85, we get 1 and a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 3196.8352941
Subtracting 85 from 100 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 14:
85 goes into 150 1 times with a remainder of 65.
Put 1 as the next digit of the answer. 
Result so far: 3196.83529411
Deduct 85 from 150 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 3196.83529411 with a remainder of 6.5e-08.