Let's divide 31278023 by 85
Let's see how many times 85 fits into 31278023.

Advancing to step 1:
3 divided by 85 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
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 / 85

Let's proceed to step 2:
The number 85 fits into 31 0 times, leaving a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 85

Moving on to step 3:
If we divide 312 by 85, we get 3 and a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 57 after subtracting 255 from 312.
Grab the next digit (7) from the dividend, add it to 57, then carry on: 577 / 85

Advancing to step 4:
577 divided by 85 is 6 with a remainder of 67.
Put 6 as the next digit of the answer. 
Result so far: 36.0
Subtract 510 from 577 to get 67.
Bring next digit (8) of the dividend behind the 67 and repeat the process: 678 / 85

Moving on to step 5:
If we divide 678 by 85, we get 7 and a remainder of 83.
Write down 7 as next digit of the result. 
Result so far: 367.0
If we subtract 595 from 678, we get 83.
Grab the next digit (0) from the dividend, add it to 83, then carry on: 830 / 85

On to step 6:
If we divide 830 by 85, we get 9 and a remainder of 65.
Write down 9 as next digit of the result. 
Result so far: 3679.0
Deduct 765 from 830 and we're left with 65.
Grab the next digit (2) from the dividend, add it to 65, then carry on: 652 / 85

Let's proceed to step 7:
If we divide 652 by 85, we get 7 and a remainder of 57.
Put 7 as the next digit of the answer. 
Result so far: 36797.0
If we subtract 595 from 652, we get 57.
Bring next digit (3) of the dividend behind the 57 and repeat the process: 573 / 85

On to step 8:
85 can be fit into 573 6 times, resulting in a remainder of 63.
The number 6 becomes the next digit in our result. 
Result so far: 367976.0
Deduct 510 from 573 and we're left with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 9:
The number 85 fits into 630 7 times, leaving a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 367976.7
If we take 595 away from 630, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 10:
If we divide 350 by 85, we get 4 and a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 367976.74
Subtract 340 from 350 to get 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 11:
If we divide 100 by 85, we get 1 and a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 367976.741
If we subtract 85 from 100, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 12:
150 divided by 85 is 1 with a remainder of 65.
Write down 1 as next digit of the result. 
Result so far: 367976.7411
Deduct 85 from 150 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 367976.7411 with a remainder of 0.00065.