31935 ÷ 71 
Our goal is to divide 31935 by 71.

Going ahead to step 1:
When dividing 3 by 71, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 71

Let's proceed to step 2:
71 goes into 31 0 times with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 71

Going ahead to step 3:
71 goes into 319 4 times with a remainder of 35.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 284 from 319, we get 35.
Bring next digit (3) of the dividend behind the 35 and repeat the process: 353 / 71

On to step 4:
When dividing 353 by 71, we get 4 with a remainder of 69.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Deduct 284 from 353 and we're left with 69.
Bring next digit (5) of the dividend behind the 69 and repeat the process: 695 / 71

Let's proceed to step 5:
The number 71 fits into 695 9 times, leaving a remainder of 56.
Write down 9 as next digit of the result. 
Result so far: 449.0
The remainder is 56 after subtracting 639 from 695.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 6:
71 can be fit into 560 7 times, resulting in a remainder of 63.
Put 7 as the next digit of the answer. 
Result so far: 449.7
Subtracting 497 from 560 leaves us with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Let's proceed to step 7:
71 goes into 630 8 times with a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 449.78
Deduct 568 from 630 and we're left with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 8:
If we divide 620 by 71, we get 8 and a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 449.788
The remainder is 52 after subtracting 568 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 449.788 with a remainder of 0.0052.