We look at the division of 851070 by 31 
We want to figure out the number of times 851070 can be divided by 31.

Moving on to step 1:
If we divide 8 by 31, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 31

On to step 2:
31 can be fit into 85 2 times, resulting in a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 62 from 85 to get 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 31

On to step 3:
31 can be fit into 231 7 times, resulting in a remainder of 14.
The next digit of our result is 7. 
Result so far: 27.0
If we subtract 217 from 231, we get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 31

Advancing to step 4:
When dividing 140 by 31, we get 4 with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 274.0
Subtracting 124 from 140 leaves us with 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 31

On to step 5:
If we divide 167 by 31, we get 5 and a remainder of 12.
Use 5 as the next digit of our solution. 
Result so far: 2745.0
The remainder is 12 after subtracting 155 from 167.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 31

Step 6:
When dividing 120 by 31, we get 3 with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 27453.0
If we take 93 away from 120, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
The number 31 fits into 270 8 times, leaving a remainder of 22.
The next digit of our result is 8. 
Result so far: 27453.8
Subtract 248 from 270 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 8:
220 divided by 31 is 7 with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 27453.87
Subtract 217 from 220 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 9:
When dividing 30 by 31, we get 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 27453.87
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
If we divide 300 by 31, we get 9 and a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 27453.8709
Subtract 279 from 300 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 11:
31 goes into 210 6 times with a remainder of 24.
The next digit of our result is 6. 
Result so far: 27453.87096
If we subtract 186 from 210, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 12:
31 can be fit into 240 7 times, resulting in a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 27453.870967
Subtract 217 from 240 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 13:
The number 31 fits into 230 7 times, leaving a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 27453.8709677
The remainder is 13 after subtracting 217 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final outcome is 27453.8709677, with a leftover of 1.3e-07.