We look at the division of 31606 by 71 
We want to figure out the number of times 31606 can be divided by 71.

Step 1:
3 divided by 71 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 71

Let's proceed to step 2:
When dividing 31 by 71, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (6) from the dividend after 31, then repeat: 316 / 71

On to step 3:
71 goes into 316 4 times with a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 32 after subtracting 284 from 316.
Take the next digit (0) from the dividend and append it to 32, then repeat: 320 / 71

Moving on to step 4:
71 goes into 320 4 times with a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
If we subtract 284 from 320, we get 36.
Include the next digit (6) from the dividend after 36, then repeat: 366 / 71

Moving on to step 5:
366 divided by 71 is 5 with a remainder of 11.
Write down 5 as next digit of the result. 
Result so far: 445.0
Subtracting 355 from 366 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 6:
71 can be fit into 110 1 times, resulting in a remainder of 39.
The next digit of our result is 1. 
Result so far: 445.1
The remainder is 39 after subtracting 71 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
71 goes into 390 5 times with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 445.15
If we subtract 355 from 390, we 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.

Advancing to step 8:
The number 71 fits into 350 4 times, leaving a remainder of 66.
Put 4 as the next digit of the answer. 
Result so far: 445.154
Deduct 284 from 350 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 9:
71 goes into 660 9 times with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 445.1549
Subtract 639 from 660 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 10:
If we divide 210 by 71, we get 2 and a remainder of 68.
The next digit of our result is 2. 
Result so far: 445.15492
The remainder is 68 after subtracting 142 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 11:
If we divide 680 by 71, we get 9 and a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 445.154929
Deduct 639 from 680 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 12:
410 divided by 71 is 5 with a remainder of 55.
The next digit of our result is 5. 
Result so far: 445.1549295
If we subtract 355 from 410, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 13:
If we divide 550 by 71, we get 7 and a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 445.15492957
If we take 497 away from 550, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

The quotient of the division is 445.15492957, and the remainder is 5.3e-08.