31667068 divided by 521 
Our goal is to divide 31667068 by 521.

Step 1:
521 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 521

Going ahead to step 2:
If we divide 31 by 521, we get 0 and a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Include the next digit (6) from the dividend after 31, then repeat: 316 / 521

Going ahead to step 3:
The number 521 fits into 316 0 times, leaving a remainder of 316.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 316 to get 316.
Take the next digit (6) from the dividend and append it to 316, then repeat: 3166 / 521

Let's proceed to step 4:
521 can be fit into 3166 6 times, resulting in a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Deduct 3126 from 3166 and we're left with 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 521

Let's proceed to step 5:
521 can be fit into 407 0 times, resulting in a remainder of 407.
Write down 0 as next digit of the result. 
Result so far: 60.0
If we subtract 0 from 407, we get 407.
Take the next digit (0) from the dividend and append it to 407, then repeat: 4070 / 521

Step 6:
If we divide 4070 by 521, we get 7 and a remainder of 423.
The next digit of our result is 7. 
Result so far: 607.0
Subtracting 3647 from 4070 leaves us with 423.
Include the next digit (6) from the dividend after 423, then repeat: 4236 / 521

Let's proceed to step 7:
521 goes into 4236 8 times with a remainder of 68.
Use 8 as the next digit of our solution. 
Result so far: 6078.0
If we take 4168 away from 4236, we end up with 68.
Grab the next digit (8) from the dividend, add it to 68, then carry on: 688 / 521

On to step 8:
688 divided by 521 is 1 with a remainder of 167.
The next digit of our result is 1. 
Result so far: 60781.0
If we subtract 521 from 688, we get 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Going ahead to step 9:
521 goes into 1670 3 times with a remainder of 107.
Use 3 as the next digit of our solution. 
Result so far: 60781.3
If we subtract 1563 from 1670, we get 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Moving on to step 10:
The number 521 fits into 1070 2 times, leaving a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 60781.32
If we take 1042 away from 1070, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 11:
521 can be fit into 280 0 times, resulting in a remainder of 280.
Record the quotient 0 as the next digit in the result. 
Result so far: 60781.32
If we subtract 0 from 280, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 12:
2800 divided by 521 is 5 with a remainder of 195.
Use 5 as the next digit of our solution. 
Result so far: 60781.3205
Subtracting 2605 from 2800 leaves us with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 13:
When dividing 1950 by 521, we get 3 with a remainder of 387.
The next digit of our result is 3. 
Result so far: 60781.32053
Deduct 1563 from 1950 and we're left with 387.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3870, and continue the process.

Going ahead to step 14:
If we divide 3870 by 521, we get 7 and a remainder of 223.
Use 7 as the next digit of our solution. 
Result so far: 60781.320537
Subtract 3647 from 3870 to get 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Going ahead to step 15:
If we divide 2230 by 521, we get 4 and a remainder of 146.
Use 4 as the next digit of our solution. 
Result so far: 60781.3205374
Subtract 2084 from 2230 to get 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Step 16:
521 can be fit into 1460 2 times, resulting in a remainder of 418.
Write down 2 as next digit of the result. 
Result so far: 60781.32053742
Subtracting 1042 from 1460 leaves us with 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

In conclusion, the division gives 60781.32053742 with a balance of 4.18e-07.