We look at the division of 788726 by 31 
We're looking to find how many times 31 goes into 788726.

On to step 1:
31 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 31

On to step 2:
31 goes into 78 2 times with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 62 from 78 leaves us with 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 31

Step 3:
The number 31 fits into 168 5 times, leaving a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
Deduct 155 from 168 and we're left with 13.
Fetch the next digit (7) from the dividend, attach it to 13 and continue: 137 / 31

Going ahead to step 4:
31 can be fit into 137 4 times, resulting in a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 254.0
Subtracting 124 from 137 leaves us with 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 31

On to step 5:
31 can be fit into 132 4 times, resulting in a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2544.0
Deduct 124 from 132 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 31

Let's proceed to step 6:
If we divide 86 by 31, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 25442.0
If we take 62 away from 86, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
If we divide 240 by 31, we get 7 and a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 25442.7
If we subtract 217 from 240, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 8:
The number 31 fits into 230 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 25442.77
Deduct 217 from 230 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final result is 25442.77 with a remainder of 0.013.