We look at the division of 851955 by 31 
We want to divide 851955 by 31.

Advancing to step 1:
31 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 31

Moving on to step 2:
31 can be fit into 85 2 times, resulting in a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 62 from 85 to get 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 31

Moving on to step 3:
When dividing 231 by 31, we get 7 with a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtract 217 from 231 to get 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 31

Step 4:
If we divide 149 by 31, we get 4 and a remainder of 25.
Write down 4 as next digit of the result. 
Result so far: 274.0
If we subtract 124 from 149, we get 25.
Take the next digit (5) from the dividend and append it to 25, then repeat: 255 / 31

Step 5:
31 can be fit into 255 8 times, resulting in a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 2748.0
If we subtract 248 from 255, we get 7.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 31

On to step 6:
If we divide 75 by 31, we get 2 and a remainder of 13.
The next digit of our result is 2. 
Result so far: 27482.0
If we take 62 away from 75, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
31 goes into 130 4 times with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 27482.4
The remainder is 6 after subtracting 124 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
31 goes into 60 1 times with a remainder of 29.
The next digit of our result is 1. 
Result so far: 27482.41
Subtracting 31 from 60 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 9:
When dividing 290 by 31, we get 9 with a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 27482.419
Deduct 279 from 290 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 10:
31 goes into 110 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 27482.4193
Subtracting 93 from 110 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 11:
When dividing 170 by 31, we get 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 27482.41935
If we take 155 away from 170, we end up 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.

On to step 12:
When dividing 150 by 31, we get 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 27482.419354
The remainder is 26 after subtracting 124 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 13:
31 goes into 260 8 times with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 27482.4193548
Deduct 248 from 260 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
The number 31 fits into 120 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 27482.41935483
Subtract 93 from 120 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Our division results in 27482.41935483 with a remaining 2.7e-08.