We divide 31026 by 70
Let's see how many times 70 fits into 31026.

Step 1:
If we divide 3 by 70, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 70

On to step 2:
When dividing 31 by 70, we get 0 with 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 (0) from the dividend after 31, then repeat: 310 / 70

Step 3:
If we divide 310 by 70, we get 4 and a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 30 after subtracting 280 from 310.
Fetch the next digit (2) from the dividend, attach it to 30 and continue: 302 / 70

On to step 4:
70 can be fit into 302 4 times, resulting in a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Subtracting 280 from 302 leaves us with 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 70

On to step 5:
70 goes into 226 3 times with a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 443.0
Deduct 210 from 226 and we're left 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.

On to step 6:
When dividing 160 by 70, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 443.2
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
The number 70 fits into 200 2 times, leaving a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 443.22
Subtracting 140 from 200 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

In conclusion, the division gives 443.22 with a balance of 0.06.