We look at the division of 427821 by 31 
We want to figure out the number of times 427821 can be divided by 31.

Let's proceed to step 1:
If we divide 4 by 31, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 31

Step 2:
31 goes into 42 1 times with a remainder of 11.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 11 after subtracting 31 from 42.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 31

Going ahead to step 3:
If we divide 117 by 31, we get 3 and a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 93 from 117 to get 24.
Append the next digit (8) from the dividend to 24 and continue with: 248 / 31

Moving on to step 4:
31 goes into 248 8 times with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 138.0
The remainder is 0 after subtracting 248 from 248.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 31

Going ahead to step 5:
The number 31 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 1380.0
If we subtract 0 from 2, we get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 31

On to step 6:
When dividing 21 by 31, we get 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 13800.0
Subtracting 0 from 21 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
210 divided by 31 is 6 with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 13800.6
Subtracting 186 from 210 leaves us 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.

Advancing to step 8:
240 divided by 31 is 7 with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 13800.67
Deduct 217 from 240 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
31 can be fit into 230 7 times, resulting in a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 13800.677
The remainder is 13 after subtracting 217 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The quotient of the division is 13800.677, and the remainder is 0.0013.