31488 ÷ 68 
We're looking to find how many times 68 goes into 31488.

Advancing to step 1:
When dividing 3 by 68, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 68

Let's proceed to step 2:
The number 68 fits into 31 0 times, leaving a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Take the next digit (4) from the dividend and append it to 31, then repeat: 314 / 68

Let's proceed to step 3:
If we divide 314 by 68, we get 4 and a remainder of 42.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 272 from 314, we get 42.
Bring next digit (8) of the dividend behind the 42 and repeat the process: 428 / 68

On to step 4:
When dividing 428 by 68, we get 6 with a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 46.0
If we subtract 408 from 428, we get 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 68

On to step 5:
68 can be fit into 208 3 times, resulting in a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 463.0
If we take 204 away from 208, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 6:
The number 68 fits into 40 0 times, leaving a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 463.0
Deduct 0 from 40 and we're left 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.

Going ahead to step 7:
When dividing 400 by 68, we get 5 with a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 463.05
Subtracting 340 from 400 leaves us 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.

Going ahead to step 8:
The number 68 fits into 600 8 times, leaving a remainder of 56.
Put 8 as the next digit of the answer. 
Result so far: 463.058
Subtracting 544 from 600 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 9:
560 divided by 68 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 463.0588
If we subtract 544 from 560, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 463.0588, with a leftover of 0.00016.