We look at the division of 97860 by 31 
Our goal is to divide 97860 by 31.

Going ahead to step 1:
The number 31 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 31

Moving on to step 2:
97 divided by 31 is 3 with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 93 from 97 leaves us with 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 31

Step 3:
The number 31 fits into 48 1 times, leaving a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we subtract 31 from 48, we get 17.
Bring next digit (6) of the dividend behind the 17 and repeat the process: 176 / 31

On to step 4:
176 divided by 31 is 5 with a remainder of 21.
Record the quotient 5 as the next digit in the result. 
Result so far: 315.0
The remainder is 21 after subtracting 155 from 176.
Grab the next digit (0) from the dividend, add it to 21, then carry on: 210 / 31

On to step 5:
If we divide 210 by 31, we get 6 and a remainder of 24.
The next digit of our result is 6. 
Result so far: 3156.0
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.

Going ahead to step 6:
If we divide 240 by 31, we get 7 and a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 3156.7
If we take 217 away from 240, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 31 fits into 230 7 times, leaving a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 3156.77
Subtract 217 from 230 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The quotient of the division is 3156.77, and the remainder is 0.013.