31039455 ÷ 523 
We want to divide 31039455 by 523.

Moving on to step 1:
523 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 523

Going ahead to step 2:
31 divided by 523 is 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 523

On to step 3:
523 goes into 310 0 times with a remainder of 310.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 310 to get 310.
Append the next digit (3) from the dividend to 310 and continue with: 3103 / 523

Moving on to step 4:
523 goes into 3103 5 times with a remainder of 488.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 2615 from 3103, we get 488.
Include the next digit (9) from the dividend after 488, then repeat: 4889 / 523

Advancing to step 5:
523 goes into 4889 9 times with a remainder of 182.
The next digit of our result is 9. 
Result so far: 59.0
The remainder is 182 after subtracting 4707 from 4889.
Take the next digit (4) from the dividend and append it to 182, then repeat: 1824 / 523

Advancing to step 6:
If we divide 1824 by 523, we get 3 and a remainder of 255.
Put 3 as the next digit of the answer. 
Result so far: 593.0
Subtract 1569 from 1824 to get 255.
Bring next digit (5) of the dividend behind the 255 and repeat the process: 2555 / 523

Going ahead to step 7:
523 goes into 2555 4 times with a remainder of 463.
Record the quotient 4 as the next digit in the result. 
Result so far: 5934.0
Subtracting 2092 from 2555 leaves us with 463.
Bring next digit (5) of the dividend behind the 463 and repeat the process: 4635 / 523

Step 8:
523 can be fit into 4635 8 times, resulting in a remainder of 451.
Put 8 as the next digit of the answer. 
Result so far: 59348.0
The remainder is 451 after subtracting 4184 from 4635.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4510, and continue the process.

Going ahead to step 9:
When dividing 4510 by 523, we get 8 with a remainder of 326.
The next digit of our result is 8. 
Result so far: 59348.8
Deduct 4184 from 4510 and we're left with 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Advancing to step 10:
523 goes into 3260 6 times with a remainder of 122.
Put 6 as the next digit of the answer. 
Result so far: 59348.86
Deduct 3138 from 3260 and we're left with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Let's proceed to step 11:
If we divide 1220 by 523, we get 2 and a remainder of 174.
The next digit of our result is 2. 
Result so far: 59348.862
If we take 1046 away from 1220, we end up with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Advancing to step 12:
523 can be fit into 1740 3 times, resulting in a remainder of 171.
Record the quotient 3 as the next digit in the result. 
Result so far: 59348.8623
If we take 1569 away from 1740, we end up with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Going ahead to step 13:
1710 divided by 523 is 3 with a remainder of 141.
The number 3 becomes the next digit in our result. 
Result so far: 59348.86233
If we subtract 1569 from 1710, we get 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

The final outcome is 59348.86233, with a leftover of 0.000141.