Let's divide 271031 by 4
We're looking to find how many times 4 goes into 271031.

On to step 1:
The number 4 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 4

On to step 2:
27 divided by 4 is 6 with a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 24 from 27 leaves us with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 4

Let's proceed to step 3:
4 can be fit into 31 7 times, resulting in a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 67.0
Subtracting 28 from 31 leaves us with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 4

Let's proceed to step 4:
4 goes into 30 7 times with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 677.0
Subtract 28 from 30 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 4

On to step 5:
If we divide 23 by 4, we get 5 and a remainder of 3.
The next digit of our result is 5. 
Result so far: 6775.0
Deduct 20 from 23 and we're left with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 4

Step 6:
If we divide 31 by 4, we get 7 and a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 67757.0
Subtract 28 from 31 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
The number 4 fits into 30 7 times, leaving a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 67757.7
The remainder is 2 after subtracting 28 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
If we divide 20 by 4, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 67757.75
Deduct 20 from 20 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
When dividing 0 by 4, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 67757.75
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
4 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 67757.75
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 67757.75 with a remainder of 0.0.