We look at the division of 392457 by 31 
Our goal is to divide 392457 by 31.

Moving on to step 1:
3 divided by 31 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 31

Advancing to step 2:
31 goes into 39 1 times with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 31 from 39, we get 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 31

On to step 3:
82 divided by 31 is 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we subtract 62 from 82, we get 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 31

Moving on to step 4:
If we divide 204 by 31, we get 6 and a remainder of 18.
The next digit of our result is 6. 
Result so far: 126.0
The remainder is 18 after subtracting 186 from 204.
Fetch the next digit (5) from the dividend, attach it to 18 and continue: 185 / 31

Moving on to step 5:
185 divided by 31 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 1265.0
Subtract 155 from 185 to get 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 31

Advancing to step 6:
If we divide 307 by 31, we get 9 and a remainder of 28.
Use 9 as the next digit of our solution. 
Result so far: 12659.0
The remainder is 28 after subtracting 279 from 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
280 divided by 31 is 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 12659.9
Deduct 279 from 280 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 8:
The number 31 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 12659.9
Subtract 0 from 10 to get 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 9:
The number 31 fits into 100 3 times, leaving a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 12659.903
Subtract 93 from 100 to get 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 10:
31 can be fit into 70 2 times, resulting in a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 12659.9032
The remainder is 8 after subtracting 62 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
When dividing 80 by 31, we get 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 12659.90322
If we take 62 away from 80, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 12659.90322 with a balance of 1.8e-05.