We're dividing 85405 by 31 
We want to figure out the number of times 85405 can be divided by 31.

On to step 1:
When dividing 8 by 31, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 31

Going ahead to step 2:
31 goes into 85 2 times with a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 23 after subtracting 62 from 85.
Bring next digit (4) of the dividend behind the 23 and repeat the process: 234 / 31

Let's proceed to step 3:
234 divided by 31 is 7 with a remainder of 17.
The next digit of our result is 7. 
Result so far: 27.0
Subtracting 217 from 234 leaves us with 17.
Take the next digit (0) from the dividend and append it to 17, then repeat: 170 / 31

Step 4:
When dividing 170 by 31, we get 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 275.0
If we subtract 155 from 170, we get 15.
Fetch the next digit (5) from the dividend, attach it to 15 and continue: 155 / 31

Let's proceed to step 5:
31 can be fit into 155 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2755.0
Subtracting 155 from 155 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 6:
If we divide 0 by 31, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2755.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
When dividing 0 by 31, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2755.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 2755.0 with a remaining 0.0.