31540 ÷ 7 = 4505 R5
Let's divide 31540 by 7.

Step 1:
7 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 7

Step 2:
7 goes into 31 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 28 from 31 to get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 7

Step 3:
7 goes into 35 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 45
Subtract 35 from 35 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 7

Step 4:
7 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 450
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 7

Step 5:
7 goes into 40 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 4505
Subtract 35 from 40 to get 5.

The final result is 4505 with a remainder of 5.