We're dividing 861207 by 31 
Our goal is to divide 861207 by 31.

On to step 1:
31 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 31

On to step 2:
When dividing 86 by 31, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 24 after subtracting 62 from 86.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 31

Going ahead to step 3:
When dividing 241 by 31, we get 7 with a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtracting 217 from 241 leaves us with 24.
Append the next digit (2) from the dividend to 24 and continue with: 242 / 31

Moving on to step 4:
If we divide 242 by 31, we get 7 and a remainder of 25.
The next digit of our result is 7. 
Result so far: 277.0
Deduct 217 from 242 and we're left with 25.
Fetch the next digit (0) from the dividend, attach it to 25 and continue: 250 / 31

Let's proceed to step 5:
31 goes into 250 8 times with a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 2778.0
If we subtract 248 from 250, we get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 31

Going ahead to step 6:
27 divided by 31 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 27780.0
Deduct 0 from 27 and we're left 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.

On to step 7:
31 goes into 270 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 27780.8
If we take 248 away from 270, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
If we divide 220 by 31, we get 7 and a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 27780.87
Deduct 217 from 220 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 9:
When dividing 30 by 31, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 27780.87
If we subtract 0 from 30, 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 10:
The number 31 fits into 300 9 times, leaving a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 27780.8709
The remainder is 21 after subtracting 279 from 300.
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 11:
31 goes into 210 6 times with a remainder of 24.
The next digit of our result is 6. 
Result so far: 27780.87096
If we take 186 away from 210, we end up 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 12:
31 goes into 240 7 times with a remainder of 23.
Use 7 as the next digit of our solution. 
Result so far: 27780.870967
Subtracting 217 from 240 leaves us with 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 13:
If we divide 230 by 31, we get 7 and a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 27780.8709677
Deduct 217 from 230 and we're left 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 27780.8709677 with a remaining 1.3e-07.