2173 ÷ 70 
Our goal is to divide 2173 by 70.

Step 1:
70 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 70

Going ahead to step 2:
70 goes into 21 0 times with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 70

Let's proceed to step 3:
70 can be fit into 217 3 times, resulting in a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 210 from 217 leaves us with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 70

Going ahead to step 4:
70 can be fit into 73 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 31.0
If we subtract 70 from 73, 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.

Advancing to step 5:
When dividing 30 by 70, we get 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 31.0
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 6:
When dividing 300 by 70, we get 4 with a remainder of 20.
The next digit of our result is 4. 
Result so far: 31.04
Deduct 280 from 300 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.

Step 7:
70 goes into 200 2 times with a remainder of 60.
Put 2 as the next digit of the answer. 
Result so far: 31.042
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 8:
When dividing 600 by 70, we get 8 with a remainder of 40.
The next digit of our result is 8. 
Result so far: 31.0428
Deduct 560 from 600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
The number 70 fits into 400 5 times, leaving a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 31.04285
Deduct 350 from 400 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 10:
70 can be fit into 500 7 times, resulting in a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 31.042857
Deduct 490 from 500 and we're left 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.

Let's proceed to step 11:
70 goes into 100 1 times with a remainder of 30.
The next digit of our result is 1. 
Result so far: 31.0428571
Deduct 70 from 100 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 12:
When dividing 300 by 70, we get 4 with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 31.04285714
If we take 280 away from 300, we end up 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.

In conclusion, the division gives 31.04285714 with a balance of 2e-08.