We're dividing 408400 by 31 
We want to divide 408400 by 31.

Moving on to step 1:
When dividing 4 by 31, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 31

Advancing to step 2:
The number 31 fits into 40 1 times, leaving a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 31 from 40 to get 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 31

Advancing to step 3:
98 divided by 31 is 3 with a remainder of 5.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 93 from 98 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 31

Moving on to step 4:
54 divided by 31 is 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 131.0
Deduct 31 from 54 and we're left with 23.
Take the next digit (0) from the dividend and append it to 23, then repeat: 230 / 31

Advancing to step 5:
The number 31 fits into 230 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 1317.0
If we subtract 217 from 230, we get 13.
Bring next digit (0) of the dividend behind the 13 and repeat the process: 130 / 31

On to step 6:
The number 31 fits into 130 4 times, leaving a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 13174.0
The remainder is 6 after subtracting 124 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
The number 31 fits into 60 1 times, leaving a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 13174.1
If we take 31 away from 60, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 8:
290 divided by 31 is 9 with a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 13174.19
Subtracting 279 from 290 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 9:
31 goes into 110 3 times with a remainder of 17.
The next digit of our result is 3. 
Result so far: 13174.193
Subtract 93 from 110 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 10:
When dividing 170 by 31, we get 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 13174.1935
If we subtract 155 from 170, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 11:
If we divide 150 by 31, we get 4 and a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 13174.19354
Deduct 124 from 150 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 12:
31 can be fit into 260 8 times, resulting in a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 13174.193548
If we subtract 248 from 260, we 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 13:
31 can be fit into 120 3 times, resulting in a remainder of 27.
The next digit of our result is 3. 
Result so far: 13174.1935483
If we take 93 away from 120, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 14:
270 divided by 31 is 8 with a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 13174.19354838
Deduct 248 from 270 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The quotient of the division is 13174.19354838, and the remainder is 2.2e-08.