We look at the division of 729240 by 31 
We want to divide 729240 by 31.

Let's proceed to step 1:
7 divided by 31 is 0 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.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 31

Moving on to step 2:
72 divided by 31 is 2 with a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 62 from 72 leaves us with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 31

Moving on to step 3:
When dividing 109 by 31, we get 3 with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Deduct 93 from 109 and we're left with 16.
Fetch the next digit (2) from the dividend, attach it to 16 and continue: 162 / 31

Let's proceed to step 4:
The number 31 fits into 162 5 times, leaving a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 235.0
If we subtract 155 from 162, we get 7.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 31

On to step 5:
If we divide 74 by 31, we get 2 and a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2352.0
The remainder is 12 after subtracting 62 from 74.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 31

Moving on to step 6:
The number 31 fits into 120 3 times, leaving a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 23523.0
Deduct 93 from 120 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
When dividing 270 by 31, we get 8 with a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 23523.8
Subtracting 248 from 270 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 8:
31 goes into 220 7 times with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 23523.87
The remainder is 3 after subtracting 217 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 9:
If we divide 30 by 31, we get 0 and a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 23523.87
The remainder is 30 after subtracting 0 from 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 10:
300 divided by 31 is 9 with a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 23523.8709
Subtract 279 from 300 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 11:
When dividing 210 by 31, we get 6 with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 23523.87096
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.

Going ahead to step 12:
240 divided by 31 is 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 23523.870967
The remainder is 23 after subtracting 217 from 240.
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 13:
If we divide 230 by 31, we get 7 and a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 23523.8709677
If we subtract 217 from 230, we get 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 23523.8709677 with a remainder of 1.3e-07.