We're dividing 540926 by 31 
Our goal is to divide 540926 by 31.

Step 1:
31 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 31

On to step 2:
31 goes into 54 1 times with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 31 from 54 leaves us with 23.
Take the next digit (0) from the dividend and append it to 23, then repeat: 230 / 31

Going ahead to step 3:
If we divide 230 by 31, we get 7 and a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtracting 217 from 230 leaves us with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 31

Let's proceed to step 4:
If we divide 139 by 31, we get 4 and a remainder of 15.
Put 4 as the next digit of the answer. 
Result so far: 174.0
The remainder is 15 after subtracting 124 from 139.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 31

Step 5:
31 goes into 152 4 times with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 1744.0
Deduct 124 from 152 and we're left with 28.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 31

Let's proceed to step 6:
31 goes into 286 9 times with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 17449.0
Subtracting 279 from 286 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
When dividing 70 by 31, we get 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 17449.2
Deduct 62 from 70 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
31 goes into 80 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 17449.22
Subtracting 62 from 80 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final outcome is 17449.22, with a leftover of 0.018.