We look at the division of 261980 by 31 
Our goal is to divide 261980 by 31.

Moving on to step 1:
The number 31 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 31

Let's proceed to step 2:
If we divide 26 by 31, we get 0 and a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 31

On to step 3:
261 divided by 31 is 8 with a remainder of 13.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 248 from 261 and we're left with 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 31

Step 4:
31 can be fit into 139 4 times, resulting in a remainder of 15.
The number 4 becomes the next digit in our result. 
Result so far: 84.0
Subtract 124 from 139 to get 15.
Bring next digit (8) of the dividend behind the 15 and repeat the process: 158 / 31

Going ahead to step 5:
158 divided by 31 is 5 with a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 845.0
Subtracting 155 from 158 leaves us with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 31

Going ahead to step 6:
The number 31 fits into 30 0 times, leaving a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 8450.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
31 goes into 300 9 times with a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 8450.9
Deduct 279 from 300 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 8:
31 can be fit into 210 6 times, resulting in a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 8450.96
Deduct 186 from 210 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 9:
The number 31 fits into 240 7 times, leaving a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 8450.967
If we subtract 217 from 240, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 10:
The number 31 fits into 230 7 times, leaving a remainder of 13.
The next digit of our result is 7. 
Result so far: 8450.9677
Subtract 217 from 230 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 8450.9677 with a remaining 0.00013.