We look at the division of 823495 by 31 
Let's see how many times 31 fits into 823495.

Step 1:
31 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 31

Advancing to step 2:
31 goes into 82 2 times with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 62 from 82 to get 20.
Take the next digit (3) from the dividend and append it to 20, then repeat: 203 / 31

On to step 3:
If we divide 203 by 31, we get 6 and a remainder of 17.
Put 6 as the next digit of the answer. 
Result so far: 26.0
If we take 186 away from 203, we end up with 17.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 31

On to step 4:
The number 31 fits into 174 5 times, leaving a remainder of 19.
Put 5 as the next digit of the answer. 
Result so far: 265.0
The remainder is 19 after subtracting 155 from 174.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 31

Advancing to step 5:
If we divide 199 by 31, we get 6 and a remainder of 13.
The next digit of our result is 6. 
Result so far: 2656.0
Deduct 186 from 199 and we're left with 13.
Grab the next digit (5) from the dividend, add it to 13, then carry on: 135 / 31

Going ahead to step 6:
31 goes into 135 4 times with a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 26564.0
The remainder is 11 after subtracting 124 from 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
The number 31 fits into 110 3 times, leaving a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 26564.3
The remainder is 17 after subtracting 93 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 8:
170 divided by 31 is 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 26564.35
Subtracting 155 from 170 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 9:
31 goes into 150 4 times with a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 26564.354
Deduct 124 from 150 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 10:
When dividing 260 by 31, we get 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 26564.3548
Subtracting 248 from 260 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 11:
120 divided by 31 is 3 with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 26564.35483
If we subtract 93 from 120, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 12:
270 divided by 31 is 8 with a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 26564.354838
The remainder is 22 after subtracting 248 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 13:
When dividing 220 by 31, we get 7 with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 26564.3548387
Subtracting 217 from 220 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 14:
31 goes into 30 0 times with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 26564.3548387
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

In conclusion, the division gives 26564.3548387 with a balance of 3e-08.