31072268 divided by 305 
Our goal is to divide 31072268 by 305.

Let's proceed to step 1:
3 divided by 305 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
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 / 305

On to step 2:
305 can be fit into 31 0 times, resulting in a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 305

Step 3:
When dividing 310 by 305, we get 1 with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 305 from 310, we get 5.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 305

Going ahead to step 4:
When dividing 57 by 305, we get 0 with a remainder of 57.
The next digit of our result is 0. 
Result so far: 10.0
If we subtract 0 from 57, we get 57.
Bring next digit (2) of the dividend behind the 57 and repeat the process: 572 / 305

Let's proceed to step 5:
When dividing 572 by 305, we get 1 with a remainder of 267.
The number 1 becomes the next digit in our result. 
Result so far: 101.0
Deduct 305 from 572 and we're left with 267.
Take the next digit (2) from the dividend and append it to 267, then repeat: 2672 / 305

Advancing to step 6:
305 goes into 2672 8 times with a remainder of 232.
The next digit of our result is 8. 
Result so far: 1018.0
If we take 2440 away from 2672, we end up with 232.
Include the next digit (6) from the dividend after 232, then repeat: 2326 / 305

Going ahead to step 7:
When dividing 2326 by 305, we get 7 with a remainder of 191.
Put 7 as the next digit of the answer. 
Result so far: 10187.0
Deduct 2135 from 2326 and we're left with 191.
Include the next digit (8) from the dividend after 191, then repeat: 1918 / 305

Step 8:
If we divide 1918 by 305, we get 6 and a remainder of 88.
Put 6 as the next digit of the answer. 
Result so far: 101876.0
The remainder is 88 after subtracting 1830 from 1918.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Advancing to step 9:
305 can be fit into 880 2 times, resulting in a remainder of 270.
The next digit of our result is 2. 
Result so far: 101876.2
Subtract 610 from 880 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Moving on to step 10:
When dividing 2700 by 305, we get 8 with a remainder of 260.
Record the quotient 8 as the next digit in the result. 
Result so far: 101876.28
Deduct 2440 from 2700 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 11:
305 goes into 2600 8 times with a remainder of 160.
Record the quotient 8 as the next digit in the result. 
Result so far: 101876.288
If we subtract 2440 from 2600, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 101876.288 with a balance of 0.016.