76731 ÷ 30 
We want to divide 76731 by 30.

Going ahead to step 1:
7 divided by 30 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 30

Going ahead to step 2:
The number 30 fits into 76 2 times, leaving a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 60 from 76 to get 16.
Grab the next digit (7) from the dividend, add it to 16, then carry on: 167 / 30

Moving on to step 3:
30 goes into 167 5 times with a remainder of 17.
The next digit of our result is 5. 
Result so far: 25.0
The remainder is 17 after subtracting 150 from 167.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 30

Let's proceed to step 4:
The number 30 fits into 173 5 times, leaving a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 255.0
Subtracting 150 from 173 leaves us with 23.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 30

Going ahead to step 5:
30 goes into 231 7 times with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 2557.0
Subtract 210 from 231 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 6:
30 goes into 210 7 times with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 2557.7
Deduct 210 from 210 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
If we divide 0 by 30, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2557.7
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
30 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2557.7
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 2557.7 with a balance of 0.0.