Let's divide 317071 by 85
We're looking to find how many times 85 goes into 317071.

Advancing to step 1:
85 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 85

Moving on to step 2:
When dividing 31 by 85, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 85

On to step 3:
The number 85 fits into 317 3 times, leaving a remainder of 62.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 255 from 317, we get 62.
Include the next digit (0) from the dividend after 62, then repeat: 620 / 85

Moving on to step 4:
If we divide 620 by 85, we get 7 and a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 37.0
If we subtract 595 from 620, we get 25.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 85

Advancing to step 5:
85 goes into 257 3 times with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 373.0
If we subtract 255 from 257, we get 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 85

On to step 6:
When dividing 21 by 85, we get 0 with a remainder of 21.
The number 0 becomes the next digit in our result. 
Result so far: 3730.0
Deduct 0 from 21 and we're left 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.

Step 7:
When dividing 210 by 85, we get 2 with a remainder of 40.
The next digit of our result is 2. 
Result so far: 3730.2
If we take 170 away from 210, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
85 can be fit into 400 4 times, resulting in a remainder of 60.
The next digit of our result is 4. 
Result so far: 3730.24
If we take 340 away from 400, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 9:
If we divide 600 by 85, we get 7 and a remainder of 5.
The next digit of our result is 7. 
Result so far: 3730.247
The remainder is 5 after subtracting 595 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 10:
85 can be fit into 50 0 times, resulting in a remainder of 50.
The next digit of our result is 0. 
Result so far: 3730.247
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 11:
85 can be fit into 500 5 times, resulting in a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 3730.24705
Deduct 425 from 500 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 12:
The number 85 fits into 750 8 times, leaving a remainder of 70.
The next digit of our result is 8. 
Result so far: 3730.247058
Deduct 680 from 750 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 13:
The number 85 fits into 700 8 times, leaving a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 3730.2470588
Subtracting 680 from 700 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 3730.2470588 and a remainder of 2e-07.