We're dividing 53460 by 31 
We want to figure out the number of times 53460 can be divided by 31.

Moving on to step 1:
5 divided by 31 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 31

Moving on to step 2:
The number 31 fits into 53 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 31 from 53 to get 22.
Take the next digit (4) from the dividend and append it to 22, then repeat: 224 / 31

Going ahead to step 3:
31 can be fit into 224 7 times, resulting in a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtracting 217 from 224 leaves us with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 31

Let's proceed to step 4:
If we divide 76 by 31, we get 2 and a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 172.0
Deduct 62 from 76 and we're left with 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 31

Step 5:
The number 31 fits into 140 4 times, leaving a remainder of 16.
The next digit of our result is 4. 
Result so far: 1724.0
If we subtract 124 from 140, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 6:
31 can be fit into 160 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 1724.5
Subtract 155 from 160 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 7:
If we divide 50 by 31, we get 1 and a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 1724.51
Deduct 31 from 50 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 8:
31 goes into 190 6 times with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 1724.516
Subtract 186 from 190 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
If we divide 40 by 31, we get 1 and a remainder of 9.
The next digit of our result is 1. 
Result so far: 1724.5161
Deduct 31 from 40 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 10:
31 goes into 90 2 times with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 1724.51612
If we subtract 62 from 90, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 11:
When dividing 280 by 31, we get 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 1724.516129
Subtracting 279 from 280 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 12:
The number 31 fits into 10 0 times, leaving a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 1724.516129
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 13:
The number 31 fits into 100 3 times, leaving a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 1724.51612903
If we take 93 away from 100, 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.

The final result is 1724.51612903 with a remainder of 7e-09.