We divide 31406435 by 726
We want to figure out the number of times 31406435 can be divided by 726.

Moving on 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
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 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
Subtract 0 from 31 to get 31.
Append the next digit (4) from the dividend to 31 and continue with: 314 / 726

Moving on to step 3:
The number 726 fits into 314 0 times, leaving a remainder of 314.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 314, we get 314.
Fetch the next digit (0) from the dividend, attach it to 314 and continue: 3140 / 726

Going ahead to step 4:
When dividing 3140 by 726, we get 4 with a remainder of 236.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 2904 from 3140 and we're left with 236.
Fetch the next digit (6) from the dividend, attach it to 236 and continue: 2366 / 726

On to step 5:
726 goes into 2366 3 times with a remainder of 188.
The next digit of our result is 3. 
Result so far: 43.0
Subtract 2178 from 2366 to get 188.
Append the next digit (4) from the dividend to 188 and continue with: 1884 / 726

Let's proceed to step 6:
726 goes into 1884 2 times with a remainder of 432.
The next digit of our result is 2. 
Result so far: 432.0
The remainder is 432 after subtracting 1452 from 1884.
Fetch the next digit (3) from the dividend, attach it to 432 and continue: 4323 / 726

Going ahead to step 7:
726 can be fit into 4323 5 times, resulting in a remainder of 693.
Write down 5 as next digit of the result. 
Result so far: 4325.0
Subtract 3630 from 4323 to get 693.
Append the next digit (5) from the dividend to 693 and continue with: 6935 / 726

Let's proceed to step 8:
If we divide 6935 by 726, we get 9 and a remainder of 401.
Record the quotient 9 as the next digit in the result. 
Result so far: 43259.0
Subtracting 6534 from 6935 leaves us with 401.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Let's proceed to step 9:
The number 726 fits into 4010 5 times, leaving a remainder of 380.
The number 5 becomes the next digit in our result. 
Result so far: 43259.5
If we take 3630 away from 4010, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 10:
If we divide 3800 by 726, we get 5 and a remainder of 170.
Put 5 as the next digit of the answer. 
Result so far: 43259.55
The remainder is 170 after subtracting 3630 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The final result is 43259.55 with a remainder of 0.17.