31271957 ÷ 81 
We're looking to find how many times 81 goes into 31271957.

On to step 1:
81 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 81

On to step 2:
If we divide 31 by 81, we get 0 and a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 81

Advancing to step 3:
312 divided by 81 is 3 with a remainder of 69.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 69 after subtracting 243 from 312.
Append the next digit (7) from the dividend to 69 and continue with: 697 / 81

Let's proceed to step 4:
697 divided by 81 is 8 with a remainder of 49.
Write down 8 as next digit of the result. 
Result so far: 38.0
Subtract 648 from 697 to get 49.
Take the next digit (1) from the dividend and append it to 49, then repeat: 491 / 81

Let's proceed to step 5:
If we divide 491 by 81, we get 6 and a remainder of 5.
Use 6 as the next digit of our solution. 
Result so far: 386.0
Deduct 486 from 491 and we're left with 5.
Append the next digit (9) from the dividend to 5 and continue with: 59 / 81

Going ahead to step 6:
81 can be fit into 59 0 times, resulting in a remainder of 59.
Write down 0 as next digit of the result. 
Result so far: 3860.0
Subtract 0 from 59 to get 59.
Take the next digit (5) from the dividend and append it to 59, then repeat: 595 / 81

Step 7:
The number 81 fits into 595 7 times, leaving a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 38607.0
Deduct 567 from 595 and we're left with 28.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 81

On to step 8:
287 divided by 81 is 3 with a remainder of 44.
Write down 3 as next digit of the result. 
Result so far: 386073.0
If we subtract 243 from 287, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
When dividing 440 by 81, we get 5 with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 386073.5
Subtract 405 from 440 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 10:
81 can be fit into 350 4 times, resulting in a remainder of 26.
The next digit of our result is 4. 
Result so far: 386073.54
If we subtract 324 from 350, we 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.

Advancing to step 11:
If we divide 260 by 81, we get 3 and a remainder of 17.
The next digit of our result is 3. 
Result so far: 386073.543
Deduct 243 from 260 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.

Going ahead to step 12:
81 goes into 170 2 times with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 386073.5432
If we take 162 away from 170, we end up 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.

Step 13:
81 can be fit into 80 0 times, resulting in a remainder of 80.
The next digit of our result is 0. 
Result so far: 386073.5432
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 14:
800 divided by 81 is 9 with a remainder of 71.
Put 9 as the next digit of the answer. 
Result so far: 386073.543209
The remainder is 71 after subtracting 729 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Step 15:
81 can be fit into 710 8 times, resulting in a remainder of 62.
Use 8 as the next digit of our solution. 
Result so far: 386073.5432098
The remainder is 62 after subtracting 648 from 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 16:
620 divided by 81 is 7 with a remainder of 53.
The next digit of our result is 7. 
Result so far: 386073.54320987
If we subtract 567 from 620, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Our division results in 386073.54320987 with a remaining 5.3e-08.