31406 ÷ 68 
Our goal is to divide 31406 by 68.

Going ahead to step 1:
When dividing 3 by 68, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 68

Let's proceed to step 2:
68 goes into 31 0 times with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 68

On to step 3:
314 divided by 68 is 4 with a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 272 from 314 and we're left with 42.
Include the next digit (0) from the dividend after 42, then repeat: 420 / 68

Step 4:
If we divide 420 by 68, we get 6 and a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
If we take 408 away from 420, we end up with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 68

Step 5:
When dividing 126 by 68, we get 1 with a remainder of 58.
Record the quotient 1 as the next digit in the result. 
Result so far: 461.0
Subtract 68 from 126 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 6:
When dividing 580 by 68, we get 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 461.8
Deduct 544 from 580 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 7:
The number 68 fits into 360 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 461.85
If we take 340 away from 360, we end up 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.

Going ahead to step 8:
68 goes into 200 2 times with a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 461.852
Deduct 136 from 200 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 9:
When dividing 640 by 68, we get 9 with a remainder of 28.
The next digit of our result is 9. 
Result so far: 461.8529
Subtracting 612 from 640 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 10:
When dividing 280 by 68, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 461.85294
Deduct 272 from 280 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
68 goes into 80 1 times with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 461.852941
Subtracting 68 from 80 leaves us 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.

On to step 12:
68 can be fit into 120 1 times, resulting in a remainder of 52.
Use 1 as the next digit of our solution. 
Result so far: 461.8529411
The remainder is 52 after subtracting 68 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 461.8529411 and a remainder of 5.2e-07.