We're dividing 31066488 by 851 
We want to divide 31066488 by 851.

Moving on to step 1:
851 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 851

Advancing to step 2:
851 goes into 31 0 times 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.
Grab the next digit (0) from the dividend, add it to 31, then carry on: 310 / 851

Step 3:
When dividing 310 by 851, we get 0 with a remainder of 310.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 310, we get 310.
Grab the next digit (6) from the dividend, add it to 310, then carry on: 3106 / 851

On to step 4:
If we divide 3106 by 851, we get 3 and a remainder of 553.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 2553 from 3106 leaves us with 553.
Fetch the next digit (6) from the dividend, attach it to 553 and continue: 5536 / 851

Advancing to step 5:
5536 divided by 851 is 6 with a remainder of 430.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
Subtracting 5106 from 5536 leaves us with 430.
Bring next digit (4) of the dividend behind the 430 and repeat the process: 4304 / 851

Advancing to step 6:
851 can be fit into 4304 5 times, resulting in a remainder of 49.
The number 5 becomes the next digit in our result. 
Result so far: 365.0
The remainder is 49 after subtracting 4255 from 4304.
Fetch the next digit (8) from the dividend, attach it to 49 and continue: 498 / 851

Step 7:
851 can be fit into 498 0 times, resulting in a remainder of 498.
The next digit of our result is 0. 
Result so far: 3650.0
If we subtract 0 from 498, we get 498.
Take the next digit (8) from the dividend and append it to 498, then repeat: 4988 / 851

On to step 8:
When dividing 4988 by 851, we get 5 with a remainder of 733.
Put 5 as the next digit of the answer. 
Result so far: 36505.0
Deduct 4255 from 4988 and we're left with 733.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7330, and continue the process.

Moving on to step 9:
If we divide 7330 by 851, we get 8 and a remainder of 522.
Record the quotient 8 as the next digit in the result. 
Result so far: 36505.8
Subtracting 6808 from 7330 leaves us with 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

Moving on to step 10:
When dividing 5220 by 851, we get 6 with a remainder of 114.
Put 6 as the next digit of the answer. 
Result so far: 36505.86
If we take 5106 away from 5220, we end up with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 11:
851 can be fit into 1140 1 times, resulting in a remainder of 289.
The number 1 becomes the next digit in our result. 
Result so far: 36505.861
If we take 851 away from 1140, we end up with 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

Let's proceed to step 12:
When dividing 2890 by 851, we get 3 with a remainder of 337.
Write down 3 as next digit of the result. 
Result so far: 36505.8613
Subtracting 2553 from 2890 leaves us with 337.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3370, and continue the process.

On to step 13:
851 can be fit into 3370 3 times, resulting in a remainder of 817.
Put 3 as the next digit of the answer. 
Result so far: 36505.86133
Subtract 2553 from 3370 to get 817.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8170, and continue the process.

The final outcome is 36505.86133, with a leftover of 0.000817.