394127 ÷ 31 
We want to divide 394127 by 31.

Going ahead to step 1:
If we divide 3 by 31, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 31

On to step 2:
31 goes into 39 1 times with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 31 from 39 and we're left with 8.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 31

Let's proceed to step 3:
If we divide 84 by 31, we get 2 and a remainder of 22.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 22 after subtracting 62 from 84.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 31

Step 4:
31 goes into 221 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 127.0
If we take 217 away from 221, we end up with 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 31

Advancing to step 5:
The number 31 fits into 42 1 times, leaving a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 1271.0
If we subtract 31 from 42, we get 11.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 31

Going ahead to step 6:
31 goes into 117 3 times with a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 12713.0
The remainder is 24 after subtracting 93 from 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
If we divide 240 by 31, we get 7 and a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 12713.7
Subtract 217 from 240 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 8:
31 goes into 230 7 times with a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 12713.77
If we subtract 217 from 230, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

After the division, we end up with 12713.77 and a remainder of 0.013.