We're dividing 31361071 by 65 
Our goal is to divide 31361071 by 65.

On to step 1:
The number 65 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 65

On to step 2:
The number 65 fits into 31 0 times, leaving a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Bring next digit (3) of the dividend behind the 31 and repeat the process: 313 / 65

On to step 3:
When dividing 313 by 65, we get 4 with a remainder of 53.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 260 away from 313, we end up with 53.
Append the next digit (6) from the dividend to 53 and continue with: 536 / 65

Advancing to step 4:
The number 65 fits into 536 8 times, leaving a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 48.0
If we take 520 away from 536, we end up with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 65

Let's proceed to step 5:
When dividing 161 by 65, we get 2 with a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 482.0
If we take 130 away from 161, we end up with 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 65

Advancing to step 6:
310 divided by 65 is 4 with a remainder of 50.
The number 4 becomes the next digit in our result. 
Result so far: 4824.0
Subtracting 260 from 310 leaves us with 50.
Append the next digit (7) from the dividend to 50 and continue with: 507 / 65

Let's proceed to step 7:
507 divided by 65 is 7 with a remainder of 52.
Use 7 as the next digit of our solution. 
Result so far: 48247.0
If we subtract 455 from 507, we get 52.
Append the next digit (1) from the dividend to 52 and continue with: 521 / 65

Let's proceed to step 8:
65 goes into 521 8 times with a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 482478.0
If we subtract 520 from 521, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 9:
When dividing 10 by 65, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 482478.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
100 divided by 65 is 1 with a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 482478.01
If we subtract 65 from 100, 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.

On to step 11:
If we divide 350 by 65, we get 5 and a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 482478.015
Deduct 325 from 350 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 12:
When dividing 250 by 65, we get 3 with a remainder of 55.
Put 3 as the next digit of the answer. 
Result so far: 482478.0153
If we take 195 away from 250, we end up with 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:
The number 65 fits into 550 8 times, leaving a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 482478.01538
Subtract 520 from 550 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 14:
If we divide 300 by 65, we get 4 and a remainder of 40.
The next digit of our result is 4. 
Result so far: 482478.015384
If we subtract 260 from 300, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 15:
When dividing 400 by 65, we get 6 with a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 482478.0153846
Subtracting 390 from 400 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 16:
100 divided by 65 is 1 with a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 482478.01538461
Subtract 65 from 100 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.

The final result is 482478.01538461 with a remainder of 3.5e-08.