We look at the division of 31361439 by 104 
Let's see how many times 104 fits into 31361439.

Let's proceed to step 1:
If we divide 3 by 104, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 104

Moving on to step 2:
The number 104 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.
Append the next digit (3) from the dividend to 31 and continue with: 313 / 104

Advancing to step 3:
313 divided by 104 is 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 312 from 313 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 104

Moving on to step 4:
104 can be fit into 16 0 times, resulting in a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 104

Let's proceed to step 5:
When dividing 161 by 104, we get 1 with a remainder of 57.
Record the quotient 1 as the next digit in the result. 
Result so far: 301.0
If we subtract 104 from 161, we get 57.
Take the next digit (4) from the dividend and append it to 57, then repeat: 574 / 104

Advancing to step 6:
If we divide 574 by 104, we get 5 and a remainder of 54.
Write down 5 as next digit of the result. 
Result so far: 3015.0
Subtracting 520 from 574 leaves us with 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 104

Step 7:
104 can be fit into 543 5 times, resulting in a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 30155.0
If we subtract 520 from 543, we get 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 104

Going ahead to step 8:
The number 104 fits into 239 2 times, leaving a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 301552.0
Subtract 208 from 239 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 9:
The number 104 fits into 310 2 times, leaving a remainder of 102.
The next digit of our result is 2. 
Result so far: 301552.2
If we subtract 208 from 310, we get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

On to step 10:
104 can be fit into 1020 9 times, resulting in a remainder of 84.
Put 9 as the next digit of the answer. 
Result so far: 301552.29
If we take 936 away from 1020, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 11:
The number 104 fits into 840 8 times, leaving a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 301552.298
Subtracting 832 from 840 leaves us 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.

Step 12:
The number 104 fits into 80 0 times, leaving a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 301552.298
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 13:
104 goes into 800 7 times with a remainder of 72.
Use 7 as the next digit of our solution. 
Result so far: 301552.29807
The remainder is 72 after subtracting 728 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 14:
104 goes into 720 6 times with a remainder of 96.
The number 6 becomes the next digit in our result. 
Result so far: 301552.298076
The remainder is 96 after subtracting 624 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Moving on to step 15:
960 divided by 104 is 9 with a remainder of 24.
The next digit of our result is 9. 
Result so far: 301552.2980769
Subtracting 936 from 960 leaves us 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.

Let's proceed to step 16:
104 goes into 240 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 301552.29807692
Deduct 208 from 240 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 301552.29807692, and the remainder is 3.2e-08.