We're dividing 31573140 by 68 
We're looking to find how many times 68 goes into 31573140.

Let's proceed to step 1:
If we divide 3 by 68, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 68

Step 2:
68 can be fit into 31 0 times, resulting in a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 68

Advancing to step 3:
68 can be fit into 315 4 times, resulting in a remainder of 43.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 43 after subtracting 272 from 315.
Take the next digit (7) from the dividend and append it to 43, then repeat: 437 / 68

Moving on to step 4:
68 can be fit into 437 6 times, resulting in a remainder of 29.
Use 6 as the next digit of our solution. 
Result so far: 46.0
The remainder is 29 after subtracting 408 from 437.
Append the next digit (3) from the dividend to 29 and continue with: 293 / 68

Advancing to step 5:
68 goes into 293 4 times with a remainder of 21.
The number 4 becomes the next digit in our result. 
Result so far: 464.0
Subtract 272 from 293 to get 21.
Grab the next digit (1) from the dividend, add it to 21, then carry on: 211 / 68

Let's proceed to step 6:
211 divided by 68 is 3 with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 4643.0
Subtracting 204 from 211 leaves us with 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 68

Moving on to step 7:
The number 68 fits into 74 1 times, leaving a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 46431.0
If we take 68 away from 74, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 68

On to step 8:
When dividing 60 by 68, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 464310.0
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 9:
68 can be fit into 600 8 times, resulting in a remainder of 56.
Write down 8 as next digit of the result. 
Result so far: 464310.8
Deduct 544 from 600 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 10:
When dividing 560 by 68, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 464310.88
If we take 544 away from 560, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 464310.88 with a remainder of 0.016.