We look at the division of 31201947 by 440 
Let's see how many times 440 fits into 31201947.

On to step 1:
When dividing 3 by 440, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 440

Moving on to step 2:
The number 440 fits into 31 0 times, leaving a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 440

Advancing to step 3:
440 goes into 312 0 times with a remainder of 312.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 312 and we're left with 312.
Fetch the next digit (0) from the dividend, attach it to 312 and continue: 3120 / 440

Moving on to step 4:
3120 divided by 440 is 7 with a remainder of 40.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 3080 away from 3120, we end up with 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 440

On to step 5:
When dividing 401 by 440, we get 0 with a remainder of 401.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
If we subtract 0 from 401, we get 401.
Grab the next digit (9) from the dividend, add it to 401, then carry on: 4019 / 440

Let's proceed to step 6:
If we divide 4019 by 440, we get 9 and a remainder of 59.
Write down 9 as next digit of the result. 
Result so far: 709.0
If we subtract 3960 from 4019, we get 59.
Append the next digit (4) from the dividend to 59 and continue with: 594 / 440

Step 7:
440 goes into 594 1 times with a remainder of 154.
The number 1 becomes the next digit in our result. 
Result so far: 7091.0
The remainder is 154 after subtracting 440 from 594.
Append the next digit (7) from the dividend to 154 and continue with: 1547 / 440

Going ahead to step 8:
The number 440 fits into 1547 3 times, leaving a remainder of 227.
Put 3 as the next digit of the answer. 
Result so far: 70913.0
If we subtract 1320 from 1547, we get 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Advancing to step 9:
2270 divided by 440 is 5 with a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 70913.5
If we take 2200 away from 2270, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 10:
700 divided by 440 is 1 with a remainder of 260.
Use 1 as the next digit of our solution. 
Result so far: 70913.51
If we subtract 440 from 700, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 11:
If we divide 2600 by 440, we get 5 and a remainder of 400.
The number 5 becomes the next digit in our result. 
Result so far: 70913.515
Subtracting 2200 from 2600 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 12:
4000 divided by 440 is 9 with a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 70913.5159
If we subtract 3960 from 4000, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
440 can be fit into 400 0 times, resulting in a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 70913.5159
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 14:
The number 440 fits into 4000 9 times, leaving a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 70913.515909
Subtracting 3960 from 4000 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 15:
When dividing 400 by 440, we get 0 with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 70913.515909
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 16:
440 goes into 4000 9 times with a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 70913.51590909
Subtracting 3960 from 4000 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 70913.51590909 with a balance of 4e-08.