We divide 60531960 by 31
We want to figure out the number of times 60531960 can be divided by 31.

On to step 1:
If we divide 6 by 31, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 31

Let's proceed to step 2:
31 goes into 60 1 times with a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 31 from 60 leaves us with 29.
Take the next digit (5) from the dividend and append it to 29, then repeat: 295 / 31

Step 3:
When dividing 295 by 31, we get 9 with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we subtract 279 from 295, we get 16.
Fetch the next digit (3) from the dividend, attach it to 16 and continue: 163 / 31

Going ahead to step 4:
31 can be fit into 163 5 times, resulting in a remainder of 8.
Use 5 as the next digit of our solution. 
Result so far: 195.0
Subtract 155 from 163 to get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 31

Moving on to step 5:
When dividing 81 by 31, we get 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 1952.0
Subtracting 62 from 81 leaves us with 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 31

Going ahead to step 6:
When dividing 199 by 31, we get 6 with a remainder of 13.
The next digit of our result is 6. 
Result so far: 19526.0
Subtracting 186 from 199 leaves us with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 31

Step 7:
31 can be fit into 136 4 times, resulting in a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 195264.0
Subtract 124 from 136 to get 12.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 31

On to step 8:
When dividing 120 by 31, we get 3 with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 1952643.0
Deduct 93 from 120 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 9:
270 divided by 31 is 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 1952643.8
If we take 248 away from 270, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
31 can be fit into 220 7 times, resulting in a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 1952643.87
The remainder is 3 after subtracting 217 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 11:
30 divided by 31 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 1952643.87
If we subtract 0 from 30, we 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.

On to step 12:
The number 31 fits into 300 9 times, leaving a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 1952643.8709
The remainder is 21 after subtracting 279 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 13:
31 goes into 210 6 times with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 1952643.87096
If we take 186 away from 210, we end up with 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 14:
240 divided by 31 is 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 1952643.870967
Subtract 217 from 240 to get 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 15:
When dividing 230 by 31, we get 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 1952643.8709677
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 final result is 1952643.8709677 with a remainder of 1.3e-07.