We're dividing 31514934 by 40 
We want to divide 31514934 by 40.

Advancing to step 1:
When dividing 3 by 40, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 40

Advancing to step 2:
40 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 40

Step 3:
When dividing 315 by 40, we get 7 with a remainder of 35.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 35 after subtracting 280 from 315.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Going ahead to step 4:
40 goes into 351 8 times with a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Subtracting 320 from 351 leaves us with 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 40

Going ahead to step 5:
If we divide 314 by 40, we get 7 and a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 787.0
If we take 280 away from 314, we end up with 34.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 40

On to step 6:
349 divided by 40 is 8 with a remainder of 29.
Write down 8 as next digit of the result. 
Result so far: 7878.0
Subtracting 320 from 349 leaves us with 29.
Fetch the next digit (3) from the dividend, attach it to 29 and continue: 293 / 40

Advancing to step 7:
The number 40 fits into 293 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 78787.0
Subtract 280 from 293 to get 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 40

Going ahead to step 8:
40 can be fit into 134 3 times, resulting in a remainder of 14.
The next digit of our result is 3. 
Result so far: 787873.0
Subtracting 120 from 134 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 9:
40 goes into 140 3 times with a remainder of 20.
The next digit of our result is 3. 
Result so far: 787873.3
The remainder is 20 after subtracting 120 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 787873.35
Subtracting 200 from 200 leaves us 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.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 787873.35
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.

Let's proceed to step 12:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 787873.35
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 787873.35 with a remaining 0.0.