We're dividing 31059228 by 285 
We want to figure out the number of times 31059228 can be divided by 285.

Step 1:
285 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 285

Advancing to step 2:
When dividing 31 by 285, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 285

Advancing to step 3:
The number 285 fits into 310 1 times, leaving a remainder of 25.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 285 from 310 to get 25.
Append the next digit (5) from the dividend to 25 and continue with: 255 / 285

Moving on to step 4:
If we divide 255 by 285, we get 0 and a remainder of 255.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we subtract 0 from 255, we get 255.
Append the next digit (9) from the dividend to 255 and continue with: 2559 / 285

Advancing to step 5:
2559 divided by 285 is 8 with a remainder of 279.
The next digit of our result is 8. 
Result so far: 108.0
Subtracting 2280 from 2559 leaves us with 279.
Fetch the next digit (2) from the dividend, attach it to 279 and continue: 2792 / 285

Going ahead to step 6:
2792 divided by 285 is 9 with a remainder of 227.
Use 9 as the next digit of our solution. 
Result so far: 1089.0
If we take 2565 away from 2792, we end up with 227.
Fetch the next digit (2) from the dividend, attach it to 227 and continue: 2272 / 285

Going ahead to step 7:
The number 285 fits into 2272 7 times, leaving a remainder of 277.
Write down 7 as next digit of the result. 
Result so far: 10897.0
Subtracting 1995 from 2272 leaves us with 277.
Bring next digit (8) of the dividend behind the 277 and repeat the process: 2778 / 285

Going ahead to step 8:
The number 285 fits into 2778 9 times, leaving a remainder of 213.
Use 9 as the next digit of our solution. 
Result so far: 108979.0
Deduct 2565 from 2778 and we're left with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Let's proceed to step 9:
2130 divided by 285 is 7 with a remainder of 135.
The next digit of our result is 7. 
Result so far: 108979.7
The remainder is 135 after subtracting 1995 from 2130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Going ahead to step 10:
When dividing 1350 by 285, we get 4 with a remainder of 210.
The number 4 becomes the next digit in our result. 
Result so far: 108979.74
If we subtract 1140 from 1350, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 11:
The number 285 fits into 2100 7 times, leaving a remainder of 105.
Put 7 as the next digit of the answer. 
Result so far: 108979.747
The remainder is 105 after subtracting 1995 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

On to step 12:
When dividing 1050 by 285, we get 3 with a remainder of 195.
Record the quotient 3 as the next digit in the result. 
Result so far: 108979.7473
If we subtract 855 from 1050, we get 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

On to step 13:
When dividing 1950 by 285, we get 6 with a remainder of 240.
Use 6 as the next digit of our solution. 
Result so far: 108979.74736
Subtract 1710 from 1950 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 14:
When dividing 2400 by 285, we get 8 with a remainder of 120.
Record the quotient 8 as the next digit in the result. 
Result so far: 108979.747368
Subtract 2280 from 2400 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 15:
285 can be fit into 1200 4 times, resulting in a remainder of 60.
Use 4 as the next digit of our solution. 
Result so far: 108979.7473684
Subtract 1140 from 1200 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 16:
When dividing 600 by 285, we get 2 with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 108979.74736842
Subtracting 570 from 600 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 108979.74736842, with a leftover of 3e-08.