We look at the division of 31272717 by 724 
We're looking to find how many times 724 goes into 31272717.

Advancing to step 1:
724 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
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 / 724

Moving on to step 2:
When dividing 31 by 724, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 724

Moving on to step 3:
If we divide 312 by 724, we get 0 and a remainder of 312.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 312, we get 312.
Take the next digit (7) from the dividend and append it to 312, then repeat: 3127 / 724

Moving on to step 4:
The number 724 fits into 3127 4 times, leaving a remainder of 231.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 2896 away from 3127, we end up with 231.
Include the next digit (2) from the dividend after 231, then repeat: 2312 / 724

Going ahead to step 5:
2312 divided by 724 is 3 with a remainder of 140.
Put 3 as the next digit of the answer. 
Result so far: 43.0
Subtract 2172 from 2312 to get 140.
Include the next digit (7) from the dividend after 140, then repeat: 1407 / 724

Let's proceed to step 6:
The number 724 fits into 1407 1 times, leaving a remainder of 683.
Record the quotient 1 as the next digit in the result. 
Result so far: 431.0
If we subtract 724 from 1407, we get 683.
Fetch the next digit (1) from the dividend, attach it to 683 and continue: 6831 / 724

Moving on to step 7:
6831 divided by 724 is 9 with a remainder of 315.
The number 9 becomes the next digit in our result. 
Result so far: 4319.0
The remainder is 315 after subtracting 6516 from 6831.
Bring next digit (7) of the dividend behind the 315 and repeat the process: 3157 / 724

Let's proceed to step 8:
724 can be fit into 3157 4 times, resulting in a remainder of 261.
Put 4 as the next digit of the answer. 
Result so far: 43194.0
If we take 2896 away from 3157, we end up with 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Let's proceed to step 9:
If we divide 2610 by 724, we get 3 and a remainder of 438.
Write down 3 as next digit of the result. 
Result so far: 43194.3
The remainder is 438 after subtracting 2172 from 2610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Going ahead to step 10:
If we divide 4380 by 724, we get 6 and a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 43194.36
Deduct 4344 from 4380 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 11:
724 goes into 360 0 times with a remainder of 360.
The next digit of our result is 0. 
Result so far: 43194.36
Deduct 0 from 360 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 12:
If we divide 3600 by 724, we get 4 and a remainder of 704.
Write down 4 as next digit of the result. 
Result so far: 43194.3604
The remainder is 704 after subtracting 2896 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7040, and continue the process.

Going ahead to step 13:
7040 divided by 724 is 9 with a remainder of 524.
The next digit of our result is 9. 
Result so far: 43194.36049
Subtracting 6516 from 7040 leaves us with 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

Advancing to step 14:
If we divide 5240 by 724, we get 7 and a remainder of 172.
Record the quotient 7 as the next digit in the result. 
Result so far: 43194.360497
Subtracting 5068 from 5240 leaves us with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 15:
The number 724 fits into 1720 2 times, leaving a remainder of 272.
The next digit of our result is 2. 
Result so far: 43194.3604972
Deduct 1448 from 1720 and we're left with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

On to step 16:
724 can be fit into 2720 3 times, resulting in a remainder of 548.
The next digit of our result is 3. 
Result so far: 43194.36049723
If we subtract 2172 from 2720, we get 548.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

The final outcome is 43194.36049723, with a leftover of 5.48e-07.