Let's divide 97261 by 31
We're looking to find how many times 31 goes into 97261.

Step 1:
31 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 31

Let's proceed to step 2:
31 goes into 97 3 times 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 (2) from the dividend, attach it to 4 and continue: 42 / 31

Advancing to step 3:
When dividing 42 by 31, we get 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 31.0
The remainder is 11 after subtracting 31 from 42.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 31

On to step 4:
31 goes into 116 3 times with a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 313.0
If we take 93 away from 116, we end up with 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 31

Moving on to step 5:
If we divide 231 by 31, we get 7 and a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 3137.0
If we subtract 217 from 231, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 6:
The number 31 fits into 140 4 times, leaving a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 3137.4
If we subtract 124 from 140, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
160 divided by 31 is 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 3137.45
Deduct 155 from 160 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 8:
If we divide 50 by 31, we get 1 and a remainder of 19.
The next digit of our result is 1. 
Result so far: 3137.451
If we subtract 31 from 50, we 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 9:
190 divided by 31 is 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 3137.4516
Deduct 186 from 190 and we're left 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 10:
When dividing 40 by 31, we get 1 with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 3137.45161
Subtracting 31 from 40 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 11:
If we divide 90 by 31, we get 2 and a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 3137.451612
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.

Advancing to step 12:
When dividing 280 by 31, we get 9 with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 3137.4516129
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.

Advancing to step 13:
When dividing 10 by 31, we get 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 3137.4516129
If we take 0 away from 10, we end up 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.

After the division, we end up with 3137.4516129 and a remainder of 1e-08.