Let's divide 168971 by 31
We want to divide 168971 by 31.

Moving on to step 1:
When dividing 1 by 31, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 31

Advancing to step 2:
The number 31 fits into 16 0 times, leaving a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 31

On to step 3:
31 can be fit into 168 5 times, resulting in a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 13 after subtracting 155 from 168.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 31

Step 4:
When dividing 139 by 31, we get 4 with a remainder of 15.
Put 4 as the next digit of the answer. 
Result so far: 54.0
If we subtract 124 from 139, we get 15.
Append the next digit (7) from the dividend to 15 and continue with: 157 / 31

Advancing to step 5:
157 divided by 31 is 5 with a remainder of 2.
Record the quotient 5 as the next digit in the result. 
Result so far: 545.0
Deduct 155 from 157 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 31

Step 6:
21 divided by 31 is 0 with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 5450.0
Subtract 0 from 21 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
210 divided by 31 is 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 5450.6
Deduct 186 from 210 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 8:
If we divide 240 by 31, we get 7 and a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 5450.67
If we subtract 217 from 240, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 9:
31 can be fit into 230 7 times, resulting in a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 5450.677
Subtracting 217 from 230 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 5450.677 with a balance of 0.0013.