We're dividing 31063968 by 261 
We're looking to find how many times 261 goes into 31063968.

Advancing to step 1:
261 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 261

Moving on to step 2:
261 can be fit into 31 0 times, resulting in a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 261

On to step 3:
261 goes into 310 1 times with a remainder of 49.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 49 after subtracting 261 from 310.
Fetch the next digit (6) from the dividend, attach it to 49 and continue: 496 / 261

Step 4:
261 can be fit into 496 1 times, resulting in a remainder of 235.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 261 away from 496, we end up with 235.
Take the next digit (3) from the dividend and append it to 235, then repeat: 2353 / 261

Going ahead to step 5:
The number 261 fits into 2353 9 times, leaving a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 119.0
The remainder is 4 after subtracting 2349 from 2353.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 261

Going ahead to step 6:
If we divide 49 by 261, we get 0 and a remainder of 49.
The number 0 becomes the next digit in our result. 
Result so far: 1190.0
Subtracting 0 from 49 leaves us with 49.
Fetch the next digit (6) from the dividend, attach it to 49 and continue: 496 / 261

Let's proceed to step 7:
If we divide 496 by 261, we get 1 and a remainder of 235.
The next digit of our result is 1. 
Result so far: 11901.0
Deduct 261 from 496 and we're left with 235.
Append the next digit (8) from the dividend to 235 and continue with: 2358 / 261

On to step 8:
If we divide 2358 by 261, we get 9 and a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 119019.0
Subtracting 2349 from 2358 leaves us 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.

On to step 9:
The number 261 fits into 90 0 times, leaving a remainder of 90.
Write down 0 as next digit of the result. 
Result so far: 119019.0
Subtract 0 from 90 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 10:
The number 261 fits into 900 3 times, leaving a remainder of 117.
Use 3 as the next digit of our solution. 
Result so far: 119019.03
Subtracting 783 from 900 leaves us with 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Moving on to step 11:
If we divide 1170 by 261, we get 4 and a remainder of 126.
Record the quotient 4 as the next digit in the result. 
Result so far: 119019.034
If we subtract 1044 from 1170, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Step 12:
When dividing 1260 by 261, we get 4 with a remainder of 216.
Record the quotient 4 as the next digit in the result. 
Result so far: 119019.0344
Deduct 1044 from 1260 and we're left with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Our division results in 119019.0344 with a remaining 0.00216.