We're dividing 354895 by 31 
We want to divide 354895 by 31.

On to step 1:
3 divided by 31 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 31

On to step 2:
31 goes into 35 1 times with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 31 from 35 to get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 31

Moving on to step 3:
31 can be fit into 44 1 times, resulting in a remainder of 13.
The next digit of our result is 1. 
Result so far: 11.0
The remainder is 13 after subtracting 31 from 44.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 31

On to step 4:
The number 31 fits into 138 4 times, leaving a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 114.0
Subtract 124 from 138 to get 14.
Bring next digit (9) of the dividend behind the 14 and repeat the process: 149 / 31

Advancing to step 5:
31 can be fit into 149 4 times, resulting in a remainder of 25.
The number 4 becomes the next digit in our result. 
Result so far: 1144.0
Subtracting 124 from 149 leaves us with 25.
Fetch the next digit (5) from the dividend, attach it to 25 and continue: 255 / 31

Step 6:
31 can be fit into 255 8 times, resulting in a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 11448.0
If we take 248 away from 255, we end up 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.

Going ahead to step 7:
The number 31 fits into 70 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 11448.2
Subtract 62 from 70 to 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.

Advancing to step 8:
31 can be fit into 80 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 11448.22
Deduct 62 from 80 and we're left 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.

The final result is 11448.22 with a remainder of 0.018.