31071 ÷ 12 
Let's see how many times 12 fits into 31071.

Let's proceed to step 1:
12 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 12

Moving on to step 2:
If we divide 31 by 12, we get 2 and a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 24 away from 31, we end up with 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 12

Going ahead to step 3:
If we divide 70 by 12, we get 5 and a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtracting 60 from 70 leaves us with 10.
Include the next digit (7) from the dividend after 10, then repeat: 107 / 12

On to step 4:
When dividing 107 by 12, we get 8 with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 258.0
If we subtract 96 from 107, we get 11.
Fetch the next digit (1) from the dividend, attach it to 11 and continue: 111 / 12

Let's proceed to step 5:
If we divide 111 by 12, we get 9 and a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 2589.0
Subtracting 108 from 111 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 6:
12 can be fit into 30 2 times, resulting in a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 2589.2
Subtracting 24 from 30 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
60 divided by 12 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2589.25
Subtract 60 from 60 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
If we divide 0 by 12, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 2589.25
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
12 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2589.25
If we subtract 0 from 0, we get 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 2589.25 with a remainder of 0.0.