312040 ÷ 13 
We want to divide 312040 by 13.

Let's proceed to step 1:
The number 13 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 13

On to step 2:
31 divided by 13 is 2 with a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 5 after subtracting 26 from 31.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 13

Step 3:
When dividing 52 by 13, we get 4 with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Deduct 52 from 52 and we're left with 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 13

Going ahead to step 4:
If we divide 0 by 13, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 240.0
Subtract 0 from 0 to get 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 13

On to step 5:
4 divided by 13 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 2400.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 13

Going ahead to step 6:
40 divided by 13 is 3 with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 24003.0
Deduct 39 from 40 and we're left 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.

Moving on to step 7:
When dividing 10 by 13, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 24003.0
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.

Going ahead to step 8:
13 goes into 100 7 times with a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 24003.07
Subtracting 91 from 100 leaves us 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.

On to step 9:
13 goes into 90 6 times with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 24003.076
Subtract 78 from 90 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
13 goes into 120 9 times with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 24003.0769
Subtract 117 from 120 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 11:
When dividing 30 by 13, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 24003.07692
If we take 26 away from 30, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 12:
If we divide 40 by 13, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 24003.076923
Subtracting 39 from 40 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.

Going ahead to step 13:
13 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 24003.076923
Subtract 0 from 10 to get 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 14:
13 can be fit into 100 7 times, resulting in a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 24003.07692307
Subtracting 91 from 100 leaves us 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.

In conclusion, the division gives 24003.07692307 with a balance of 9e-09.