We divide 86681 by 31
We want to figure out the number of times 86681 can be divided by 31.

Step 1:
The number 31 fits into 8 0 times, leaving 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.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 31

Moving on to step 2:
The number 31 fits into 86 2 times, leaving a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 62 from 86 leaves us with 24.
Bring next digit (6) of the dividend behind the 24 and repeat the process: 246 / 31

On to step 3:
246 divided by 31 is 7 with a remainder of 29.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Subtract 217 from 246 to get 29.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 31

Step 4:
31 goes into 298 9 times with a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 279.0
Subtract 279 from 298 to get 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 31

Advancing to step 5:
31 can be fit into 191 6 times, resulting in a remainder of 5.
Put 6 as the next digit of the answer. 
Result so far: 2796.0
Subtract 186 from 191 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 6:
31 can be fit into 50 1 times, resulting in a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 2796.1
Subtract 31 from 50 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
If we divide 190 by 31, we get 6 and a remainder of 4.
The next digit of our result is 6. 
Result so far: 2796.16
Subtracting 186 from 190 leaves us 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.

Let's proceed to step 8:
40 divided by 31 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 2796.161
The remainder is 9 after subtracting 31 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 9:
31 can be fit into 90 2 times, resulting in a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 2796.1612
Deduct 62 from 90 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 10:
31 goes into 280 9 times with a remainder of 1.
The next digit of our result is 9. 
Result so far: 2796.16129
If we subtract 279 from 280, 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.

Let's proceed to step 11:
10 divided by 31 is 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 2796.16129
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 12:
100 divided by 31 is 3 with a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 2796.1612903
If we subtract 93 from 100, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 13:
When dividing 70 by 31, we get 2 with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2796.16129032
If we take 62 away from 70, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Our division results in 2796.16129032 with a remaining 8e-09.