We look at the division of 31014209 by 163 
Our goal is to divide 31014209 by 163.

Step 1:
The number 163 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 163

Moving on to step 2:
When dividing 31 by 163, we get 0 with 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.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 163

On to step 3:
The number 163 fits into 310 1 times, leaving a remainder of 147.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 163 away from 310, we end up with 147.
Fetch the next digit (1) from the dividend, attach it to 147 and continue: 1471 / 163

On to step 4:
When dividing 1471 by 163, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Subtracting 1467 from 1471 leaves us with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 163

On to step 5:
44 divided by 163 is 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 190.0
If we subtract 0 from 44, we get 44.
Append the next digit (2) from the dividend to 44 and continue with: 442 / 163

Advancing to step 6:
163 goes into 442 2 times with a remainder of 116.
Record the quotient 2 as the next digit in the result. 
Result so far: 1902.0
Subtracting 326 from 442 leaves us with 116.
Append the next digit (0) from the dividend to 116 and continue with: 1160 / 163

Let's proceed to step 7:
The number 163 fits into 1160 7 times, leaving a remainder of 19.
Use 7 as the next digit of our solution. 
Result so far: 19027.0
The remainder is 19 after subtracting 1141 from 1160.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 163

Advancing to step 8:
When dividing 199 by 163, we get 1 with a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 190271.0
Subtract 163 from 199 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 9:
163 can be fit into 360 2 times, resulting in a remainder of 34.
The next digit of our result is 2. 
Result so far: 190271.2
Subtract 326 from 360 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 10:
163 can be fit into 340 2 times, resulting in a remainder of 14.
The next digit of our result is 2. 
Result so far: 190271.22
Subtract 326 from 340 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 190271.22 with a balance of 0.014.