We look at the division of 71060096 by 31 
We want to divide 71060096 by 31.

Moving on to step 1:
31 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 31

Moving on to step 2:
31 can be fit into 71 2 times, resulting in a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 62 from 71 leaves us with 9.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 31

Moving on to step 3:
If we divide 90 by 31, we get 2 and a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtract 62 from 90 to get 28.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 31

Moving on to step 4:
If we divide 286 by 31, we get 9 and a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 229.0
Deduct 279 from 286 and we're left with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 31

Moving on to step 5:
31 goes into 70 2 times with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2292.0
If we take 62 away from 70, we end up with 8.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 31

Let's proceed to step 6:
The number 31 fits into 80 2 times, leaving a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 22922.0
The remainder is 18 after subtracting 62 from 80.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 31

Step 7:
31 can be fit into 189 6 times, resulting in a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 229226.0
Subtract 186 from 189 to get 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 31

Going ahead to step 8:
31 can be fit into 36 1 times, resulting in a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 2292261.0
If we subtract 31 from 36, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 9:
31 can be fit into 50 1 times, resulting in a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 2292261.1
Deduct 31 from 50 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 10:
When dividing 190 by 31, we get 6 with a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 2292261.16
If we take 186 away from 190, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
40 divided by 31 is 1 with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 2292261.161
Deduct 31 from 40 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 12:
The number 31 fits into 90 2 times, leaving a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 2292261.1612
If we subtract 62 from 90, we get 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 13:
280 divided by 31 is 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 2292261.16129
Subtract 279 from 280 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 14:
If we divide 10 by 31, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 2292261.16129
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 15:
31 goes into 100 3 times with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 2292261.1612903
Subtracting 93 from 100 leaves us 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.

On to step 16:
If we divide 70 by 31, we get 2 and a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2292261.16129032
Subtract 62 from 70 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Our division results in 2292261.16129032 with a remaining 8e-09.