31240870 divided by 106 
Our goal is to divide 31240870 by 106.

Let's proceed to step 1:
106 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 106

Moving on to step 2:
When dividing 31 by 106, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 106

Advancing to step 3:
106 goes into 312 2 times with a remainder of 100.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 212 from 312 and we're left with 100.
Include the next digit (4) from the dividend after 100, then repeat: 1004 / 106

Step 4:
106 can be fit into 1004 9 times, resulting in a remainder of 50.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Deduct 954 from 1004 and we're left with 50.
Take the next digit (0) from the dividend and append it to 50, then repeat: 500 / 106

Moving on to step 5:
106 goes into 500 4 times with a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 294.0
The remainder is 76 after subtracting 424 from 500.
Take the next digit (8) from the dividend and append it to 76, then repeat: 768 / 106

Moving on to step 6:
The number 106 fits into 768 7 times, leaving a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 2947.0
The remainder is 26 after subtracting 742 from 768.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 106

Moving on to step 7:
106 can be fit into 267 2 times, resulting in a remainder of 55.
Put 2 as the next digit of the answer. 
Result so far: 29472.0
Subtract 212 from 267 to get 55.
Grab the next digit (0) from the dividend, add it to 55, then carry on: 550 / 106

Moving on to step 8:
550 divided by 106 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 294725.0
Subtracting 530 from 550 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
When dividing 200 by 106, we get 1 with a remainder of 94.
The next digit of our result is 1. 
Result so far: 294725.1
The remainder is 94 after subtracting 106 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Let's proceed to step 10:
When dividing 940 by 106, we get 8 with a remainder of 92.
Use 8 as the next digit of our solution. 
Result so far: 294725.18
Deduct 848 from 940 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 11:
920 divided by 106 is 8 with a remainder of 72.
The next digit of our result is 8. 
Result so far: 294725.188
The remainder is 72 after subtracting 848 from 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

The final outcome is 294725.188, with a leftover of 0.0072.