31023368 ÷ 104 
We want to figure out the number of times 31023368 can be divided by 104.

Step 1:
104 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 104

Let's proceed to step 2:
When dividing 31 by 104, 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.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 104

Moving on to step 3:
The number 104 fits into 310 2 times, leaving a remainder of 102.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 208 away from 310, we end up with 102.
Include the next digit (2) from the dividend after 102, then repeat: 1022 / 104

Step 4:
When dividing 1022 by 104, we get 9 with a remainder of 86.
Write down 9 as next digit of the result. 
Result so far: 29.0
Subtract 936 from 1022 to get 86.
Take the next digit (3) from the dividend and append it to 86, then repeat: 863 / 104

Going ahead to step 5:
104 goes into 863 8 times with a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 298.0
Subtracting 832 from 863 leaves us with 31.
Bring next digit (3) of the dividend behind the 31 and repeat the process: 313 / 104

Moving on to step 6:
104 can be fit into 313 3 times, resulting in a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 2983.0
The remainder is 1 after subtracting 312 from 313.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 104

Step 7:
The number 104 fits into 16 0 times, leaving a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 29830.0
If we take 0 away from 16, we end up with 16.
Append the next digit (8) from the dividend to 16 and continue with: 168 / 104

On to step 8:
The number 104 fits into 168 1 times, leaving a remainder of 64.
Put 1 as the next digit of the answer. 
Result so far: 298301.0
If we subtract 104 from 168, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 9:
104 can be fit into 640 6 times, resulting in a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 298301.6
Subtracting 624 from 640 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
104 can be fit into 160 1 times, resulting in a remainder of 56.
Put 1 as the next digit of the answer. 
Result so far: 298301.61
If we take 104 away from 160, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 11:
When dividing 560 by 104, we get 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 298301.615
Deduct 520 from 560 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
When dividing 400 by 104, we get 3 with a remainder of 88.
The number 3 becomes the next digit in our result. 
Result so far: 298301.6153
If we take 312 away from 400, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Going ahead to step 13:
880 divided by 104 is 8 with a remainder of 48.
The number 8 becomes the next digit in our result. 
Result so far: 298301.61538
The remainder is 48 after subtracting 832 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 14:
When dividing 480 by 104, we get 4 with a remainder of 64.
The next digit of our result is 4. 
Result so far: 298301.615384
If we subtract 416 from 480, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 15:
104 can be fit into 640 6 times, resulting in a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 298301.6153846
Subtracting 624 from 640 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 16:
104 can be fit into 160 1 times, resulting in a remainder of 56.
Put 1 as the next digit of the answer. 
Result so far: 298301.61538461
Deduct 104 from 160 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 298301.61538461, with a leftover of 5.6e-08.