We look at the division of 31938 by 54 
We're looking to find how many times 54 goes into 31938.

Advancing to step 1:
When dividing 3 by 54, we get 0 with 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 (1) from the dividend after 3, then repeat: 31 / 54

Moving on to step 2:
54 goes into 31 0 times with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 54

Going ahead to step 3:
The number 54 fits into 319 5 times, leaving a remainder of 49.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 270 from 319 and we're left with 49.
Bring next digit (3) of the dividend behind the 49 and repeat the process: 493 / 54

On to step 4:
54 goes into 493 9 times with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
Subtract 486 from 493 to get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 54

Advancing to step 5:
If we divide 78 by 54, we get 1 and a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 591.0
Subtract 54 from 78 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 6:
54 goes into 240 4 times with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 591.4
If we subtract 216 from 240, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
240 divided by 54 is 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 591.44
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The quotient of the division is 591.44, and the remainder is 0.024.