We're dividing 355478 by 31 
Our goal is to divide 355478 by 31.

Step 1:
3 divided by 31 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 31

Step 2:
35 divided by 31 is 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 31 from 35, we get 4.
Take the next digit (5) from the dividend and append it to 4, then repeat: 45 / 31

Moving on to step 3:
The number 31 fits into 45 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 14 after subtracting 31 from 45.
Grab the next digit (4) from the dividend, add it to 14, then carry on: 144 / 31

Moving on to step 4:
31 can be fit into 144 4 times, resulting in a remainder of 20.
The next digit of our result is 4. 
Result so far: 114.0
The remainder is 20 after subtracting 124 from 144.
Bring next digit (7) of the dividend behind the 20 and repeat the process: 207 / 31

Advancing to step 5:
If we divide 207 by 31, we get 6 and a remainder of 21.
Use 6 as the next digit of our solution. 
Result so far: 1146.0
If we subtract 186 from 207, we get 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 31

Moving on to step 6:
31 goes into 218 7 times with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 11467.0
Deduct 217 from 218 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.

Step 7:
If we divide 10 by 31, we get 0 and a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 11467.0
Subtracting 0 from 10 leaves us 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:
When dividing 100 by 31, we get 3 with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 11467.03
Deduct 93 from 100 and we're left 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.

On to step 9:
The number 31 fits into 70 2 times, leaving a remainder of 8.
The next digit of our result is 2. 
Result so far: 11467.032
If we subtract 62 from 70, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
If we divide 80 by 31, we get 2 and a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 11467.0322
If we subtract 62 from 80, we 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.

After the division, we end up with 11467.0322 and a remainder of 0.00018.