Let's divide 40528264 by 31
We want to divide 40528264 by 31.

Moving on to step 1:
31 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 31

Let's proceed to step 2:
31 goes into 40 1 times with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 9 after subtracting 31 from 40.
Grab the next digit (5) from the dividend, add it to 9, then carry on: 95 / 31

Moving on to step 3:
If we divide 95 by 31, we get 3 and a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 93 from 95 leaves us with 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 31

Let's proceed to step 4:
31 can be fit into 22 0 times, resulting in a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 130.0
If we take 0 away from 22, we end up with 22.
Bring next digit (8) of the dividend behind the 22 and repeat the process: 228 / 31

On to step 5:
31 goes into 228 7 times with a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 1307.0
Subtract 217 from 228 to get 11.
Append the next digit (2) from the dividend to 11 and continue with: 112 / 31

Step 6:
When dividing 112 by 31, we get 3 with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 13073.0
Subtract 93 from 112 to get 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 31

On to step 7:
31 can be fit into 196 6 times, resulting in a remainder of 10.
Put 6 as the next digit of the answer. 
Result so far: 130736.0
The remainder is 10 after subtracting 186 from 196.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 31

Let's proceed to step 8:
31 can be fit into 104 3 times, resulting in a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 1307363.0
If we subtract 93 from 104, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 9:
If we divide 110 by 31, we get 3 and a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 1307363.3
Deduct 93 from 110 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 10:
31 can be fit into 170 5 times, resulting in a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 1307363.35
Subtract 155 from 170 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 11:
If we divide 150 by 31, we get 4 and a remainder of 26.
The next digit of our result is 4. 
Result so far: 1307363.354
The remainder is 26 after subtracting 124 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 12:
260 divided by 31 is 8 with a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 1307363.3548
Subtract 248 from 260 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
31 goes into 120 3 times with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 1307363.35483
Subtracting 93 from 120 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 14:
31 goes into 270 8 times with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 1307363.354838
Deduct 248 from 270 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 15:
The number 31 fits into 220 7 times, leaving a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 1307363.3548387
Subtract 217 from 220 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 16:
30 divided by 31 is 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 1307363.3548387
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final result is 1307363.3548387 with a remainder of 3e-08.