We look at the division of 31441228 by 139 
We want to divide 31441228 by 139.

Going ahead to step 1:
If we divide 3 by 139, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 139

Moving on to step 2:
139 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 139

Let's proceed to step 3:
314 divided by 139 is 2 with a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 278 from 314 to get 36.
Bring next digit (4) of the dividend behind the 36 and repeat the process: 364 / 139

Advancing to step 4:
139 goes into 364 2 times with a remainder of 86.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we subtract 278 from 364, we get 86.
Include the next digit (1) from the dividend after 86, then repeat: 861 / 139

Let's proceed to step 5:
139 goes into 861 6 times with a remainder of 27.
The next digit of our result is 6. 
Result so far: 226.0
Subtract 834 from 861 to get 27.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 139

Moving on to step 6:
139 can be fit into 272 1 times, resulting in a remainder of 133.
Write down 1 as next digit of the result. 
Result so far: 2261.0
If we subtract 139 from 272, we get 133.
Append the next digit (2) from the dividend to 133 and continue with: 1332 / 139

Moving on to step 7:
The number 139 fits into 1332 9 times, leaving a remainder of 81.
The next digit of our result is 9. 
Result so far: 22619.0
Subtract 1251 from 1332 to get 81.
Append the next digit (8) from the dividend to 81 and continue with: 818 / 139

Step 8:
818 divided by 139 is 5 with a remainder of 123.
Write down 5 as next digit of the result. 
Result so far: 226195.0
The remainder is 123 after subtracting 695 from 818.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Advancing to step 9:
1230 divided by 139 is 8 with a remainder of 118.
Put 8 as the next digit of the answer. 
Result so far: 226195.8
The remainder is 118 after subtracting 1112 from 1230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 10:
If we divide 1180 by 139, we get 8 and a remainder of 68.
Record the quotient 8 as the next digit in the result. 
Result so far: 226195.88
Deduct 1112 from 1180 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Our division results in 226195.88 with a remaining 0.068.