We look at the division of 85961 by 31 
We're looking to find how many times 31 goes into 85961.

Moving on to step 1:
The number 31 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 31

Going ahead to step 2:
The number 31 fits into 85 2 times, leaving a remainder of 23.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 62 away from 85, we end up with 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 31

Going ahead to step 3:
31 can be fit into 239 7 times, resulting in a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 27.0
The remainder is 22 after subtracting 217 from 239.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 31

Step 4:
31 goes into 226 7 times with a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 277.0
Subtracting 217 from 226 leaves us with 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 31

Let's proceed to step 5:
If we divide 91 by 31, we get 2 and a remainder of 29.
Record the quotient 2 as the next digit in the result. 
Result so far: 2772.0
If we take 62 away from 91, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 6:
31 goes into 290 9 times with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 2772.9
Subtract 279 from 290 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
31 goes into 110 3 times with a remainder of 17.
The next digit of our result is 3. 
Result so far: 2772.93
Subtracting 93 from 110 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 8:
31 goes into 170 5 times with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 2772.935
Deduct 155 from 170 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 9:
The number 31 fits into 150 4 times, leaving a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 2772.9354
The remainder is 26 after subtracting 124 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 10:
31 goes into 260 8 times with a remainder of 12.
The next digit of our result is 8. 
Result so far: 2772.93548
If we take 248 away from 260, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 11:
31 goes into 120 3 times with a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 2772.935483
The remainder is 27 after subtracting 93 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 12:
31 goes into 270 8 times with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 2772.9354838
Subtracting 248 from 270 leaves us 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.

On to step 13:
31 can be fit into 220 7 times, resulting in a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 2772.93548387
If we take 217 away from 220, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The quotient of the division is 2772.93548387, and the remainder is 3e-09.