We're dividing 851081 by 31 
Our goal is to divide 851081 by 31.

Going ahead to step 1:
31 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 31

Advancing to step 2:
When dividing 85 by 31, we get 2 with a remainder of 23.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 62 from 85, we get 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 31

Let's proceed to step 3:
31 can be fit into 231 7 times, resulting in a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Deduct 217 from 231 and we're left with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 31

Moving on to step 4:
31 goes into 140 4 times with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 274.0
If we subtract 124 from 140, we get 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 31

Advancing to step 5:
31 can be fit into 168 5 times, resulting in a remainder of 13.
The next digit of our result is 5. 
Result so far: 2745.0
Subtract 155 from 168 to get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 31

On to step 6:
131 divided by 31 is 4 with a remainder of 7.
Record the quotient 4 as the next digit in the result. 
Result so far: 27454.0
If we take 124 away from 131, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
70 divided by 31 is 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 27454.2
Deduct 62 from 70 and we're left 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.

Advancing to step 8:
80 divided by 31 is 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 27454.22
If we subtract 62 from 80, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final result is 27454.22 with a remainder of 0.018.