We look at the division of 31328208 by 86 
Let's see how many times 86 fits into 31328208.

Step 1:
86 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 86

On to step 2:
31 divided by 86 is 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (3) from the dividend, attach it to 31 and continue: 313 / 86

On to step 3:
86 goes into 313 3 times with a remainder of 55.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 258 away from 313, we end up with 55.
Grab the next digit (2) from the dividend, add it to 55, then carry on: 552 / 86

Advancing to step 4:
86 goes into 552 6 times with a remainder of 36.
The next digit of our result is 6. 
Result so far: 36.0
Deduct 516 from 552 and we're left with 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 86

Let's proceed to step 5:
368 divided by 86 is 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 364.0
If we take 344 away from 368, we end up with 24.
Bring next digit (2) of the dividend behind the 24 and repeat the process: 242 / 86

On to step 6:
The number 86 fits into 242 2 times, leaving a remainder of 70.
The number 2 becomes the next digit in our result. 
Result so far: 3642.0
Subtract 172 from 242 to get 70.
Append the next digit (0) from the dividend to 70 and continue with: 700 / 86

Advancing to step 7:
The number 86 fits into 700 8 times, leaving a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 36428.0
If we take 688 away from 700, we end up with 12.
Bring next digit (8) of the dividend behind the 12 and repeat the process: 128 / 86

Advancing to step 8:
128 divided by 86 is 1 with a remainder of 42.
Record the quotient 1 as the next digit in the result. 
Result so far: 364281.0
Subtracting 86 from 128 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 9:
420 divided by 86 is 4 with a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 364281.4
Subtract 344 from 420 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 10:
86 goes into 760 8 times with a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 364281.48
The remainder is 72 after subtracting 688 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 11:
720 divided by 86 is 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 364281.488
Deduct 688 from 720 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 364281.488 with a balance of 0.0032.