We look at the division of 30726816 by 970 
We're looking to find how many times 970 goes into 30726816.

Moving on to step 1:
The number 970 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 970

Going ahead to step 2:
If we divide 30 by 970, we get 0 and a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 30 and we're left with 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 970

Let's proceed to step 3:
The number 970 fits into 307 0 times, leaving a remainder of 307.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 307, we end up with 307.
Take the next digit (2) from the dividend and append it to 307, then repeat: 3072 / 970

Advancing to step 4:
970 goes into 3072 3 times with a remainder of 162.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 2910 from 3072, we get 162.
Grab the next digit (6) from the dividend, add it to 162, then carry on: 1626 / 970

Advancing to step 5:
When dividing 1626 by 970, we get 1 with a remainder of 656.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Subtracting 970 from 1626 leaves us with 656.
Take the next digit (8) from the dividend and append it to 656, then repeat: 6568 / 970

Moving on to step 6:
970 can be fit into 6568 6 times, resulting in a remainder of 748.
Record the quotient 6 as the next digit in the result. 
Result so far: 316.0
Subtracting 5820 from 6568 leaves us with 748.
Include the next digit (1) from the dividend after 748, then repeat: 7481 / 970

Moving on to step 7:
970 can be fit into 7481 7 times, resulting in a remainder of 691.
The next digit of our result is 7. 
Result so far: 3167.0
The remainder is 691 after subtracting 6790 from 7481.
Bring next digit (6) of the dividend behind the 691 and repeat the process: 6916 / 970

Let's proceed to step 8:
6916 divided by 970 is 7 with a remainder of 126.
The number 7 becomes the next digit in our result. 
Result so far: 31677.0
Subtract 6790 from 6916 to get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Advancing to step 9:
If we divide 1260 by 970, we get 1 and a remainder of 290.
Write down 1 as next digit of the result. 
Result so far: 31677.1
If we subtract 970 from 1260, we get 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Let's proceed to step 10:
The number 970 fits into 2900 2 times, leaving a remainder of 960.
The number 2 becomes the next digit in our result. 
Result so far: 31677.12
Subtracting 1940 from 2900 leaves us with 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9600, and continue the process.

Advancing to step 11:
The number 970 fits into 9600 9 times, leaving a remainder of 870.
Put 9 as the next digit of the answer. 
Result so far: 31677.129
Subtract 8730 from 9600 to get 870.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8700, and continue the process.

On to step 12:
When dividing 8700 by 970, we get 8 with a remainder of 940.
The number 8 becomes the next digit in our result. 
Result so far: 31677.1298
The remainder is 940 after subtracting 7760 from 8700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9400, and continue the process.

Going ahead to step 13:
If we divide 9400 by 970, we get 9 and a remainder of 670.
Write down 9 as next digit of the result. 
Result so far: 31677.12989
Subtracting 8730 from 9400 leaves us with 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6700, and continue the process.

Advancing to step 14:
970 can be fit into 6700 6 times, resulting in a remainder of 880.
Use 6 as the next digit of our solution. 
Result so far: 31677.129896
If we subtract 5820 from 6700, we get 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8800, and continue the process.

Going ahead to step 15:
970 goes into 8800 9 times with a remainder of 70.
Put 9 as the next digit of the answer. 
Result so far: 31677.1298969
If we take 8730 away from 8800, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 16:
When dividing 700 by 970, we get 0 with a remainder of 700.
Put 0 as the next digit of the answer. 
Result so far: 31677.1298969
The remainder is 700 after subtracting 0 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

The final result is 31677.1298969 with a remainder of 7e-07.