We look at the division of 31477396 by 420 
Our goal is to divide 31477396 by 420.

Step 1:
When dividing 3 by 420, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 420

Moving on to step 2:
If we divide 31 by 420, we get 0 and a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Take the next digit (4) from the dividend and append it to 31, then repeat: 314 / 420

Going ahead to step 3:
The number 420 fits into 314 0 times, leaving a remainder of 314.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 314 and we're left with 314.
Include the next digit (7) from the dividend after 314, then repeat: 3147 / 420

Step 4:
3147 divided by 420 is 7 with a remainder of 207.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 2940 from 3147 and we're left with 207.
Fetch the next digit (7) from the dividend, attach it to 207 and continue: 2077 / 420

Going ahead to step 5:
420 goes into 2077 4 times with a remainder of 397.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
The remainder is 397 after subtracting 1680 from 2077.
Fetch the next digit (3) from the dividend, attach it to 397 and continue: 3973 / 420

Step 6:
3973 divided by 420 is 9 with a remainder of 193.
Put 9 as the next digit of the answer. 
Result so far: 749.0
Subtracting 3780 from 3973 leaves us with 193.
Fetch the next digit (9) from the dividend, attach it to 193 and continue: 1939 / 420

Let's proceed to step 7:
1939 divided by 420 is 4 with a remainder of 259.
Record the quotient 4 as the next digit in the result. 
Result so far: 7494.0
Deduct 1680 from 1939 and we're left with 259.
Include the next digit (6) from the dividend after 259, then repeat: 2596 / 420

Moving on to step 8:
If we divide 2596 by 420, we get 6 and a remainder of 76.
The number 6 becomes the next digit in our result. 
Result so far: 74946.0
Subtracting 2520 from 2596 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 9:
760 divided by 420 is 1 with a remainder of 340.
Write down 1 as next digit of the result. 
Result so far: 74946.1
Deduct 420 from 760 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 10:
420 can be fit into 3400 8 times, resulting in a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 74946.18
Deduct 3360 from 3400 and we're left 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.

Step 11:
400 divided by 420 is 0 with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 74946.18
If we subtract 0 from 400, we get 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 12:
When dividing 4000 by 420, we get 9 with a remainder of 220.
The number 9 becomes the next digit in our result. 
Result so far: 74946.1809
If we subtract 3780 from 4000, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 13:
If we divide 2200 by 420, we get 5 and a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 74946.18095
Subtract 2100 from 2200 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 14:
When dividing 1000 by 420, we get 2 with a remainder of 160.
Write down 2 as next digit of the result. 
Result so far: 74946.180952
Deduct 840 from 1000 and we're left 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.

Advancing to step 15:
When dividing 1600 by 420, we get 3 with a remainder of 340.
The number 3 becomes the next digit in our result. 
Result so far: 74946.1809523
Deduct 1260 from 1600 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Going ahead to step 16:
If we divide 3400 by 420, we get 8 and a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 74946.18095238
If we subtract 3360 from 3400, 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.

The final outcome is 74946.18095238, with a leftover of 4e-08.