We're dividing 31722980 by 72 
We want to divide 31722980 by 72.

Advancing to step 1:
The number 72 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 72

Moving on to step 2:
72 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 72

Going ahead to step 3:
The number 72 fits into 317 4 times, leaving a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 29 after subtracting 288 from 317.
Grab the next digit (2) from the dividend, add it to 29, then carry on: 292 / 72

Going ahead to step 4:
72 can be fit into 292 4 times, resulting in a remainder of 4.
The next digit of our result is 4. 
Result so far: 44.0
Deduct 288 from 292 and we're left with 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 72

Step 5:
When dividing 42 by 72, we get 0 with a remainder of 42.
Record the quotient 0 as the next digit in the result. 
Result so far: 440.0
The remainder is 42 after subtracting 0 from 42.
Take the next digit (9) from the dividend and append it to 42, then repeat: 429 / 72

On to step 6:
72 can be fit into 429 5 times, resulting in a remainder of 69.
Use 5 as the next digit of our solution. 
Result so far: 4405.0
The remainder is 69 after subtracting 360 from 429.
Grab the next digit (8) from the dividend, add it to 69, then carry on: 698 / 72

Advancing to step 7:
If we divide 698 by 72, we get 9 and a remainder of 50.
Record the quotient 9 as the next digit in the result. 
Result so far: 44059.0
The remainder is 50 after subtracting 648 from 698.
Fetch the next digit (0) from the dividend, attach it to 50 and continue: 500 / 72

Step 8:
72 goes into 500 6 times with a remainder of 68.
The number 6 becomes the next digit in our result. 
Result so far: 440596.0
The remainder is 68 after subtracting 432 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 9:
If we divide 680 by 72, we get 9 and a remainder of 32.
The number 9 becomes the next digit in our result. 
Result so far: 440596.9
Subtract 648 from 680 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
72 goes into 320 4 times with a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 440596.94
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 11:
The number 72 fits into 320 4 times, leaving a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 440596.944
If we take 288 away from 320, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 440596.944 with a balance of 0.0032.