31039934 ÷ 726 
We want to divide 31039934 by 726.

Going ahead to step 1:
If we divide 3 by 726, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 726

Advancing to step 2:
31 divided by 726 is 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 726

On to step 3:
310 divided by 726 is 0 with a remainder of 310.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 310 after subtracting 0 from 310.
Take the next digit (3) from the dividend and append it to 310, then repeat: 3103 / 726

Let's proceed to step 4:
If we divide 3103 by 726, we get 4 and a remainder of 199.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 2904 from 3103 to get 199.
Include the next digit (9) from the dividend after 199, then repeat: 1999 / 726

Moving on to step 5:
726 goes into 1999 2 times with a remainder of 547.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
The remainder is 547 after subtracting 1452 from 1999.
Fetch the next digit (9) from the dividend, attach it to 547 and continue: 5479 / 726

On to step 6:
726 can be fit into 5479 7 times, resulting in a remainder of 397.
The number 7 becomes the next digit in our result. 
Result so far: 427.0
Deduct 5082 from 5479 and we're left with 397.
Fetch the next digit (3) from the dividend, attach it to 397 and continue: 3973 / 726

On to step 7:
726 can be fit into 3973 5 times, resulting in a remainder of 343.
The next digit of our result is 5. 
Result so far: 4275.0
If we subtract 3630 from 3973, we get 343.
Fetch the next digit (4) from the dividend, attach it to 343 and continue: 3434 / 726

Let's proceed to step 8:
726 can be fit into 3434 4 times, resulting in a remainder of 530.
Put 4 as the next digit of the answer. 
Result so far: 42754.0
Subtract 2904 from 3434 to get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Step 9:
The number 726 fits into 5300 7 times, leaving a remainder of 218.
Put 7 as the next digit of the answer. 
Result so far: 42754.7
The remainder is 218 after subtracting 5082 from 5300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Let's proceed to step 10:
2180 divided by 726 is 3 with a remainder of 2.
The next digit of our result is 3. 
Result so far: 42754.73
Deduct 2178 from 2180 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 11:
726 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 42754.73
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
When dividing 200 by 726, we get 0 with a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 42754.73
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final outcome is 42754.73, with a leftover of 0.002.