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Hard to show this but I will try to describe...but you need to make the sign for division }
Divide 4 into 31
Put the 7 above the line and multiply 7 * 4 = 28
Put the 28 below the 31 and subtract.
Bring down the nine and divide 39 by 4 = 9
Put the 9 to the right of the decimal point above the line
Now continue in this fashion until you get no remainder or you have sufficient significant figures.