23960 ÷ 31 
We want to divide 23960 by 31.

On to step 1:
If we divide 2 by 31, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 31

On to step 2:
When dividing 23 by 31, we get 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 31

On to step 3:
The number 31 fits into 239 7 times, leaving a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 217 from 239, we get 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 31

On to step 4:
If we divide 226 by 31, we get 7 and a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 77.0
If we subtract 217 from 226, we get 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 31

Moving on to step 5:
31 goes into 90 2 times with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 772.0
If we subtract 62 from 90, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 6:
31 can be fit into 280 9 times, resulting in a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 772.9
The remainder is 1 after subtracting 279 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
When dividing 10 by 31, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 772.9
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
31 goes into 100 3 times with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 772.903
If we take 93 away from 100, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
When dividing 70 by 31, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 772.9032
Subtracting 62 from 70 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
80 divided by 31 is 2 with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 772.90322
Subtract 62 from 80 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Our division results in 772.90322 with a remaining 1.8e-05.