31061523 ÷ 206 
We're looking to find how many times 206 goes into 31061523.

Moving on to step 1:
The number 206 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 206

Moving on to step 2:
If we divide 31 by 206, we get 0 and a remainder of 31.
Use 0 as the next digit of our solution. 
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 / 206

Step 3:
206 goes into 310 1 times with a remainder of 104.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 206 from 310 to get 104.
Include the next digit (6) from the dividend after 104, then repeat: 1046 / 206

Moving on to step 4:
1046 divided by 206 is 5 with a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
If we subtract 1030 from 1046, we get 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 206

On to step 5:
161 divided by 206 is 0 with a remainder of 161.
Use 0 as the next digit of our solution. 
Result so far: 150.0
If we take 0 away from 161, we end up with 161.
Bring next digit (5) of the dividend behind the 161 and repeat the process: 1615 / 206

On to step 6:
206 can be fit into 1615 7 times, resulting in a remainder of 173.
Record the quotient 7 as the next digit in the result. 
Result so far: 1507.0
If we take 1442 away from 1615, we end up with 173.
Include the next digit (2) from the dividend after 173, then repeat: 1732 / 206

Advancing to step 7:
When dividing 1732 by 206, we get 8 with a remainder of 84.
The next digit of our result is 8. 
Result so far: 15078.0
The remainder is 84 after subtracting 1648 from 1732.
Include the next digit (3) from the dividend after 84, then repeat: 843 / 206

On to step 8:
206 goes into 843 4 times with a remainder of 19.
The number 4 becomes the next digit in our result. 
Result so far: 150784.0
Subtracting 824 from 843 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 9:
If we divide 190 by 206, we get 0 and a remainder of 190.
Record the quotient 0 as the next digit in the result. 
Result so far: 150784.0
If we subtract 0 from 190, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 10:
1900 divided by 206 is 9 with a remainder of 46.
Record the quotient 9 as the next digit in the result. 
Result so far: 150784.09
The remainder is 46 after subtracting 1854 from 1900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 11:
206 can be fit into 460 2 times, resulting in a remainder of 48.
The next digit of our result is 2. 
Result so far: 150784.092
If we take 412 away from 460, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 12:
206 goes into 480 2 times with a remainder of 68.
The number 2 becomes the next digit in our result. 
Result so far: 150784.0922
Subtracting 412 from 480 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

After the division, we end up with 150784.0922 and a remainder of 0.00068.