We're dividing 31900 by 68 
We want to figure out the number of times 31900 can be divided by 68.

Step 1:
The number 68 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 68

Advancing to step 2:
The number 68 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 68

On to step 3:
If we divide 319 by 68, we get 4 and a remainder of 47.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 272 from 319, we get 47.
Grab the next digit (0) from the dividend, add it to 47, then carry on: 470 / 68

Advancing to step 4:
68 can be fit into 470 6 times, resulting in a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
The remainder is 62 after subtracting 408 from 470.
Grab the next digit (0) from the dividend, add it to 62, then carry on: 620 / 68

Step 5:
When dividing 620 by 68, we get 9 with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 469.0
If we take 612 away from 620, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 6:
68 can be fit into 80 1 times, resulting in a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 469.1
If we subtract 68 from 80, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
120 divided by 68 is 1 with a remainder of 52.
Put 1 as the next digit of the answer. 
Result so far: 469.11
Deduct 68 from 120 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final outcome is 469.11, with a leftover of 0.052.