We divide 31484 by 40
Our goal is to divide 31484 by 40.

Advancing to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 40

On to step 2:
40 goes into 31 0 times with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 40

Let's proceed to step 3:
If we divide 314 by 40, we get 7 and a remainder of 34.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 280 from 314, we get 34.
Fetch the next digit (8) from the dividend, attach it to 34 and continue: 348 / 40

Advancing to step 4:
40 can be fit into 348 8 times, resulting in a remainder of 28.
The next digit of our result is 8. 
Result so far: 78.0
Subtracting 320 from 348 leaves us with 28.
Include the next digit (4) from the dividend after 28, then repeat: 284 / 40

Moving on to step 5:
If we divide 284 by 40, we get 7 and a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 787.0
Deduct 280 from 284 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 6:
40 divided by 40 is 1 with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 787.1
If we take 40 away from 40, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 7:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 787.1
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 787.1
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 787.1, with a leftover of 0.0.