We look at the division of 310986 by 81 
Our goal is to divide 310986 by 81.

Let's proceed to step 1:
81 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 81

Advancing to step 2:
81 goes into 31 0 times with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 81

Moving on to step 3:
The number 81 fits into 310 3 times, leaving a remainder of 67.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 243 from 310 to get 67.
Include the next digit (9) from the dividend after 67, then repeat: 679 / 81

Going ahead to step 4:
679 divided by 81 is 8 with a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 38.0
If we take 648 away from 679, we end up with 31.
Bring next digit (8) of the dividend behind the 31 and repeat the process: 318 / 81

Step 5:
81 can be fit into 318 3 times, resulting in a remainder of 75.
The next digit of our result is 3. 
Result so far: 383.0
If we take 243 away from 318, we end up with 75.
Bring next digit (6) of the dividend behind the 75 and repeat the process: 756 / 81

Moving on to step 6:
When dividing 756 by 81, we get 9 with a remainder of 27.
The next digit of our result is 9. 
Result so far: 3839.0
Subtract 729 from 756 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
81 can be fit into 270 3 times, resulting in a remainder of 27.
The next digit of our result is 3. 
Result so far: 3839.3
Subtract 243 from 270 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 8:
81 goes into 270 3 times with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 3839.33
If we take 243 away from 270, we end up 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.

The final result is 3839.33 with a remainder of 0.027.