We're dividing 31910467 by 23 
We want to divide 31910467 by 23.

Step 1:
If we divide 3 by 23, we get 0 and 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.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 23

Moving on to step 2:
23 goes into 31 1 times with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 23 from 31 to get 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 23

Moving on to step 3:
When dividing 89 by 23, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we subtract 69 from 89, we get 20.
Take the next digit (1) from the dividend and append it to 20, then repeat: 201 / 23

Advancing to step 4:
If we divide 201 by 23, we get 8 and a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 138.0
If we subtract 184 from 201, we get 17.
Fetch the next digit (0) from the dividend, attach it to 17 and continue: 170 / 23

On to step 5:
If we divide 170 by 23, we get 7 and a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 1387.0
Subtracting 161 from 170 leaves us with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 23

Advancing to step 6:
When dividing 94 by 23, we get 4 with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 13874.0
The remainder is 2 after subtracting 92 from 94.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 23

Advancing to step 7:
When dividing 26 by 23, we get 1 with a remainder of 3.
The number 1 becomes the next digit in our result. 
Result so far: 138741.0
The remainder is 3 after subtracting 23 from 26.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 23

Moving on to step 8:
23 can be fit into 37 1 times, resulting in a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1387411.0
If we take 23 away from 37, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
140 divided by 23 is 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 1387411.6
Deduct 138 from 140 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
23 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 1387411.6
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
The number 23 fits into 200 8 times, leaving a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 1387411.608
Subtracting 184 from 200 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 12:
When dividing 160 by 23, we get 6 with a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 1387411.6086
Deduct 138 from 160 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 13:
The number 23 fits into 220 9 times, leaving a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 1387411.60869
If we take 207 away from 220, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 14:
If we divide 130 by 23, we get 5 and a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 1387411.608695
The remainder is 15 after subtracting 115 from 130.
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 15:
The number 23 fits into 150 6 times, leaving a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 1387411.6086956
If we subtract 138 from 150, we 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.

Advancing to step 16:
23 can be fit into 120 5 times, resulting in a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 1387411.60869565
The remainder is 5 after subtracting 115 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 1387411.60869565 with a balance of 5e-09.