We divide 31942380 by 8
We want to divide 31942380 by 8.

On to step 1:
The number 8 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 8

On to step 2:
The number 8 fits into 31 3 times, leaving a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 24 from 31 and we're left with 7.
Include the next digit (9) from the dividend after 7, then repeat: 79 / 8

Moving on to step 3:
If we divide 79 by 8, we get 9 and a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 39.0
The remainder is 7 after subtracting 72 from 79.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 8

Going ahead to step 4:
When dividing 74 by 8, we get 9 with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 399.0
Subtracting 72 from 74 leaves us with 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 8

Step 5:
22 divided by 8 is 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 3992.0
Subtract 16 from 22 to get 6.
Append the next digit (3) from the dividend to 6 and continue with: 63 / 8

Step 6:
63 divided by 8 is 7 with a remainder of 7.
The next digit of our result is 7. 
Result so far: 39927.0
Subtract 56 from 63 to get 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 8

Moving on to step 7:
8 goes into 78 9 times with a remainder of 6.
The next digit of our result is 9. 
Result so far: 399279.0
If we subtract 72 from 78, we get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 8

Going ahead to step 8:
When dividing 60 by 8, we get 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 3992797.0
Deduct 56 from 60 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
8 goes into 40 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 3992797.5
The remainder is 0 after subtracting 40 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
8 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3992797.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
When dividing 0 by 8, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3992797.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 3992797.5 with a balance of 0.0.