Let's divide 31481997 by 940
We're looking to find how many times 940 goes into 31481997.

Advancing to step 1:
The number 940 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 940

Step 2:
The number 940 fits into 31 0 times, leaving a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Take the next digit (4) from the dividend and append it to 31, then repeat: 314 / 940

Moving on to step 3:
The number 940 fits into 314 0 times, leaving a remainder of 314.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 314 to get 314.
Take the next digit (8) from the dividend and append it to 314, then repeat: 3148 / 940

Step 4:
3148 divided by 940 is 3 with a remainder of 328.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 328 after subtracting 2820 from 3148.
Append the next digit (1) from the dividend to 328 and continue with: 3281 / 940

Moving on to step 5:
If we divide 3281 by 940, we get 3 and a remainder of 461.
The next digit of our result is 3. 
Result so far: 33.0
The remainder is 461 after subtracting 2820 from 3281.
Append the next digit (9) from the dividend to 461 and continue with: 4619 / 940

Let's proceed to step 6:
940 goes into 4619 4 times with a remainder of 859.
The number 4 becomes the next digit in our result. 
Result so far: 334.0
Subtracting 3760 from 4619 leaves us with 859.
Fetch the next digit (9) from the dividend, attach it to 859 and continue: 8599 / 940

Step 7:
8599 divided by 940 is 9 with a remainder of 139.
The next digit of our result is 9. 
Result so far: 3349.0
Subtracting 8460 from 8599 leaves us with 139.
Bring next digit (7) of the dividend behind the 139 and repeat the process: 1397 / 940

Advancing to step 8:
940 goes into 1397 1 times with a remainder of 457.
Use 1 as the next digit of our solution. 
Result so far: 33491.0
Subtract 940 from 1397 to get 457.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4570, and continue the process.

Going ahead to step 9:
940 can be fit into 4570 4 times, resulting in a remainder of 810.
Use 4 as the next digit of our solution. 
Result so far: 33491.4
Subtracting 3760 from 4570 leaves us with 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8100, and continue the process.

Going ahead to step 10:
8100 divided by 940 is 8 with a remainder of 580.
Record the quotient 8 as the next digit in the result. 
Result so far: 33491.48
If we subtract 7520 from 8100, we get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Going ahead to step 11:
940 can be fit into 5800 6 times, resulting in a remainder of 160.
The next digit of our result is 6. 
Result so far: 33491.486
Subtracting 5640 from 5800 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 12:
1600 divided by 940 is 1 with a remainder of 660.
Put 1 as the next digit of the answer. 
Result so far: 33491.4861
Subtract 940 from 1600 to get 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

On to step 13:
940 goes into 6600 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 33491.48617
Subtracting 6580 from 6600 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 14:
If we divide 200 by 940, we get 0 and a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 33491.48617
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 15:
When dividing 2000 by 940, we get 2 with a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 33491.4861702
If we take 1880 away from 2000, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 16:
The number 940 fits into 1200 1 times, leaving a remainder of 260.
Record the quotient 1 as the next digit in the result. 
Result so far: 33491.48617021
The remainder is 260 after subtracting 940 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final result is 33491.48617021 with a remainder of 2.6e-07.