71430 ÷ 31 
We want to divide 71430 by 31.

Let's proceed to step 1:
When dividing 7 by 31, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 31

On to step 2:
If we divide 71 by 31, we get 2 and a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 62 from 71, we get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 31

On to step 3:
If we divide 94 by 31, we get 3 and a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 93 away from 94, we end up with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 31

Going ahead to step 4:
The number 31 fits into 13 0 times, leaving a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 230.0
Subtract 0 from 13 to get 13.
Append the next digit (0) from the dividend to 13 and continue with: 130 / 31

On to step 5:
31 can be fit into 130 4 times, resulting in a remainder of 6.
The next digit of our result is 4. 
Result so far: 2304.0
If we subtract 124 from 130, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 6:
60 divided by 31 is 1 with a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 2304.1
Deduct 31 from 60 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
If we divide 290 by 31, we get 9 and a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 2304.19
Subtract 279 from 290 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 8:
110 divided by 31 is 3 with a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 2304.193
If we take 93 away from 110, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
170 divided by 31 is 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 2304.1935
Deduct 155 from 170 and we're left 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.

Moving on to step 10:
The number 31 fits into 150 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 2304.19354
The remainder is 26 after subtracting 124 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 11:
31 goes into 260 8 times with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 2304.193548
Subtract 248 from 260 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 12:
When dividing 120 by 31, we get 3 with a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 2304.1935483
Subtracting 93 from 120 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 13:
270 divided by 31 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 2304.19354838
If we subtract 248 from 270, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The final result is 2304.19354838 with a remainder of 2.2e-08.