31426371 ÷ 538 
Our goal is to divide 31426371 by 538.

Advancing to step 1:
538 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 538

Step 2:
When dividing 31 by 538, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 538

Let's proceed to step 3:
538 can be fit into 314 0 times, resulting in a remainder of 314.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 314 leaves us with 314.
Grab the next digit (2) from the dividend, add it to 314, then carry on: 3142 / 538

Moving on to step 4:
538 goes into 3142 5 times with a remainder of 452.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 452 after subtracting 2690 from 3142.
Grab the next digit (6) from the dividend, add it to 452, then carry on: 4526 / 538

Going ahead to step 5:
If we divide 4526 by 538, we get 8 and a remainder of 222.
Put 8 as the next digit of the answer. 
Result so far: 58.0
If we subtract 4304 from 4526, we get 222.
Append the next digit (3) from the dividend to 222 and continue with: 2223 / 538

Step 6:
538 can be fit into 2223 4 times, resulting in a remainder of 71.
The number 4 becomes the next digit in our result. 
Result so far: 584.0
Subtracting 2152 from 2223 leaves us with 71.
Take the next digit (7) from the dividend and append it to 71, then repeat: 717 / 538

Let's proceed to step 7:
If we divide 717 by 538, we get 1 and a remainder of 179.
The next digit of our result is 1. 
Result so far: 5841.0
If we subtract 538 from 717, we get 179.
Append the next digit (1) from the dividend to 179 and continue with: 1791 / 538

On to step 8:
If we divide 1791 by 538, we get 3 and a remainder of 177.
Use 3 as the next digit of our solution. 
Result so far: 58413.0
Subtracting 1614 from 1791 leaves us with 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Let's proceed to step 9:
The number 538 fits into 1770 3 times, leaving a remainder of 156.
The next digit of our result is 3. 
Result so far: 58413.3
Deduct 1614 from 1770 and we're left with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 10:
The number 538 fits into 1560 2 times, leaving a remainder of 484.
Write down 2 as next digit of the result. 
Result so far: 58413.32
Subtracting 1076 from 1560 leaves us with 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

On to step 11:
538 can be fit into 4840 8 times, resulting in a remainder of 536.
Write down 8 as next digit of the result. 
Result so far: 58413.328
If we take 4304 away from 4840, we end up with 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Moving on to step 12:
When dividing 5360 by 538, we get 9 with a remainder of 518.
The number 9 becomes the next digit in our result. 
Result so far: 58413.3289
If we take 4842 away from 5360, we end up with 518.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5180, and continue the process.

Step 13:
538 goes into 5180 9 times with a remainder of 338.
Use 9 as the next digit of our solution. 
Result so far: 58413.32899
Subtract 4842 from 5180 to get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Our division results in 58413.32899 with a remaining 0.000338.