We look at the division of 26863 by 31 
Let's see how many times 31 fits into 26863.

Let's proceed to step 1:
31 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 31

Let's proceed to step 2:
If we divide 26 by 31, we get 0 and a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 31

Let's proceed to step 3:
268 divided by 31 is 8 with a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 248 from 268 leaves us with 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 31

Step 4:
31 can be fit into 206 6 times, resulting in a remainder of 20.
The next digit of our result is 6. 
Result so far: 86.0
If we subtract 186 from 206, we get 20.
Take the next digit (3) from the dividend and append it to 20, then repeat: 203 / 31

Advancing to step 5:
31 can be fit into 203 6 times, resulting in a remainder of 17.
The number 6 becomes the next digit in our result. 
Result so far: 866.0
Deduct 186 from 203 and we're left 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 6:
170 divided by 31 is 5 with a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 866.5
Subtracting 155 from 170 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.

Let's proceed to step 7:
31 can be fit into 150 4 times, resulting in a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 866.54
Subtract 124 from 150 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
When dividing 260 by 31, we get 8 with a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 866.548
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.

Advancing to step 9:
If we divide 120 by 31, we get 3 and a remainder of 27.
The next digit of our result is 3. 
Result so far: 866.5483
If we take 93 away from 120, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 10:
31 goes into 270 8 times with a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 866.54838
Subtracting 248 from 270 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
The number 31 fits into 220 7 times, leaving a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 866.548387
The remainder is 3 after subtracting 217 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 12:
31 goes into 30 0 times with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 866.548387
Deduct 0 from 30 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.

On to step 13:
If we divide 300 by 31, we get 9 and a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 866.54838709
Subtracting 279 from 300 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

In conclusion, the division gives 866.54838709 with a balance of 2.1e-08.