31977578 ÷ 725 
Our goal is to divide 31977578 by 725.

Let's proceed to step 1:
725 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 725

Step 2:
When dividing 31 by 725, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 725

Step 3:
When dividing 319 by 725, we get 0 with a remainder of 319.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 319 and we're left with 319.
Grab the next digit (7) from the dividend, add it to 319, then carry on: 3197 / 725

Going ahead to step 4:
725 can be fit into 3197 4 times, resulting in a remainder of 297.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 2900 from 3197 and we're left with 297.
Bring next digit (7) of the dividend behind the 297 and repeat the process: 2977 / 725

Going ahead to step 5:
2977 divided by 725 is 4 with a remainder of 77.
Write down 4 as next digit of the result. 
Result so far: 44.0
Subtract 2900 from 2977 to get 77.
Bring next digit (5) of the dividend behind the 77 and repeat the process: 775 / 725

Let's proceed to step 6:
725 goes into 775 1 times with a remainder of 50.
Record the quotient 1 as the next digit in the result. 
Result so far: 441.0
Deduct 725 from 775 and we're left with 50.
Grab the next digit (7) from the dividend, add it to 50, then carry on: 507 / 725

Step 7:
If we divide 507 by 725, we get 0 and a remainder of 507.
Write down 0 as next digit of the result. 
Result so far: 4410.0
If we subtract 0 from 507, we get 507.
Take the next digit (8) from the dividend and append it to 507, then repeat: 5078 / 725

Going ahead to step 8:
5078 divided by 725 is 7 with a remainder of 3.
The next digit of our result is 7. 
Result so far: 44107.0
If we subtract 5075 from 5078, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 9:
725 goes into 30 0 times with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 44107.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
When dividing 300 by 725, we get 0 with a remainder of 300.
Put 0 as the next digit of the answer. 
Result so far: 44107.0
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 44107.0 with a remainder of 0.3.