We divide 31673527 by 417
We want to figure out the number of times 31673527 can be divided by 417.

Moving on to step 1:
3 divided by 417 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 417

Let's proceed to step 2:
When dividing 31 by 417, we get 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 417

On to step 3:
When dividing 316 by 417, we get 0 with a remainder of 316.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 316 and we're left with 316.
Bring next digit (7) of the dividend behind the 316 and repeat the process: 3167 / 417

Let's proceed to step 4:
If we divide 3167 by 417, we get 7 and a remainder of 248.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 2919 from 3167 to get 248.
Bring next digit (3) of the dividend behind the 248 and repeat the process: 2483 / 417

Advancing to step 5:
If we divide 2483 by 417, we get 5 and a remainder of 398.
The next digit of our result is 5. 
Result so far: 75.0
If we subtract 2085 from 2483, we get 398.
Append the next digit (5) from the dividend to 398 and continue with: 3985 / 417

Going ahead to step 6:
When dividing 3985 by 417, we get 9 with a remainder of 232.
Write down 9 as next digit of the result. 
Result so far: 759.0
If we subtract 3753 from 3985, we get 232.
Fetch the next digit (2) from the dividend, attach it to 232 and continue: 2322 / 417

On to step 7:
When dividing 2322 by 417, we get 5 with a remainder of 237.
Use 5 as the next digit of our solution. 
Result so far: 7595.0
Deduct 2085 from 2322 and we're left with 237.
Bring next digit (7) of the dividend behind the 237 and repeat the process: 2377 / 417

Advancing to step 8:
2377 divided by 417 is 5 with a remainder of 292.
The next digit of our result is 5. 
Result so far: 75955.0
Subtract 2085 from 2377 to get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Let's proceed to step 9:
When dividing 2920 by 417, we get 7 with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 75955.7
If we subtract 2919 from 2920, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 10:
417 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 75955.7
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 11:
If we divide 100 by 417, we get 0 and a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 75955.7
If we take 0 away from 100, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 75955.7, with a leftover of 0.01.