Let's divide 60926004 by 31
Our goal is to divide 60926004 by 31.

Let's proceed to step 1:
31 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 31

Moving on to step 2:
The number 31 fits into 60 1 times, leaving a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 31 from 60 and we're left with 29.
Bring next digit (9) of the dividend behind the 29 and repeat the process: 299 / 31

On to step 3:
31 can be fit into 299 9 times, resulting in a remainder of 20.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
The remainder is 20 after subtracting 279 from 299.
Fetch the next digit (2) from the dividend, attach it to 20 and continue: 202 / 31

Let's proceed to step 4:
The number 31 fits into 202 6 times, leaving a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 196.0
Subtracting 186 from 202 leaves us with 16.
Grab the next digit (6) from the dividend, add it to 16, then carry on: 166 / 31

On to step 5:
When dividing 166 by 31, we get 5 with a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 1965.0
Deduct 155 from 166 and we're left with 11.
Append the next digit (0) from the dividend to 11 and continue with: 110 / 31

Advancing to step 6:
When dividing 110 by 31, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 19653.0
Subtract 93 from 110 to get 17.
Take the next digit (0) from the dividend and append it to 17, then repeat: 170 / 31

Let's proceed to step 7:
31 can be fit into 170 5 times, resulting in a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 196535.0
Subtract 155 from 170 to get 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 31

Let's proceed to step 8:
31 can be fit into 154 4 times, resulting in a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 1965354.0
If we subtract 124 from 154, 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.

Step 9:
The number 31 fits into 300 9 times, leaving a remainder of 21.
The next digit of our result is 9. 
Result so far: 1965354.9
Subtract 279 from 300 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 10:
When dividing 210 by 31, we get 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 1965354.96
Deduct 186 from 210 and we're left 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.

Moving on to step 11:
31 goes into 240 7 times with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 1965354.967
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.

Step 12:
230 divided by 31 is 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 1965354.9677
If we take 217 away from 230, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 1965354.9677 with a remaining 0.00013.