We look at the division of 31940 by 96 
We're looking to find how many times 96 goes into 31940.

Let's proceed to step 1:
If we divide 3 by 96, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 96

Step 2:
If we divide 31 by 96, we get 0 and a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 96

Moving on to step 3:
The number 96 fits into 319 3 times, leaving a remainder of 31.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 288 from 319 leaves us with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 96

Moving on to step 4:
When dividing 314 by 96, we get 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Subtracting 288 from 314 leaves us with 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 96

Moving on to step 5:
260 divided by 96 is 2 with a remainder of 68.
The number 2 becomes the next digit in our result. 
Result so far: 332.0
If we take 192 away from 260, we end up 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.

Advancing to step 6:
96 can be fit into 680 7 times, resulting in a remainder of 8.
Use 7 as the next digit of our solution. 
Result so far: 332.7
If we take 672 away from 680, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
When dividing 80 by 96, we get 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 332.7
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 8:
96 can be fit into 800 8 times, resulting in a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 332.708
If we take 768 away from 800, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 9:
320 divided by 96 is 3 with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 332.7083
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 10:
The number 96 fits into 320 3 times, leaving a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 332.70833
If we subtract 288 from 320, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 332.70833, with a leftover of 3.2e-05.