326206 ÷ 31 
Let's see how many times 31 fits into 326206.

On to step 1:
If we divide 3 by 31, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 31

Advancing to step 2:
If we divide 32 by 31, we get 1 and a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 31 from 32 leaves us with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 31

On to step 3:
16 divided by 31 is 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Deduct 0 from 16 and we're left with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 31

On to step 4:
31 goes into 162 5 times with a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 105.0
Subtracting 155 from 162 leaves us with 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 31

Let's proceed to step 5:
The number 31 fits into 70 2 times, leaving a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 1052.0
Deduct 62 from 70 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 31

Moving on to step 6:
The number 31 fits into 86 2 times, leaving a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 10522.0
If we subtract 62 from 86, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
240 divided by 31 is 7 with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 10522.7
Subtracting 217 from 240 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 8:
31 can be fit into 230 7 times, resulting in a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 10522.77
If we take 217 away from 230, 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.

Our division results in 10522.77 with a remaining 0.013.