We're dividing 31272943 by 120 
We're looking to find how many times 120 goes into 31272943.

Going ahead to step 1:
3 divided by 120 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 120

Let's proceed to step 2:
When dividing 31 by 120, we get 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 120

On to step 3:
When dividing 312 by 120, we get 2 with a remainder of 72.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 240 away from 312, we end up with 72.
Take the next digit (7) from the dividend and append it to 72, then repeat: 727 / 120

Step 4:
727 divided by 120 is 6 with a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 26.0
The remainder is 7 after subtracting 720 from 727.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 120

On to step 5:
The number 120 fits into 72 0 times, leaving a remainder of 72.
The number 0 becomes the next digit in our result. 
Result so far: 260.0
Deduct 0 from 72 and we're left with 72.
Include the next digit (9) from the dividend after 72, then repeat: 729 / 120

Advancing to step 6:
The number 120 fits into 729 6 times, leaving a remainder of 9.
The next digit of our result is 6. 
Result so far: 2606.0
The remainder is 9 after subtracting 720 from 729.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 120

Going ahead to step 7:
94 divided by 120 is 0 with a remainder of 94.
Put 0 as the next digit of the answer. 
Result so far: 26060.0
Deduct 0 from 94 and we're left with 94.
Include the next digit (3) from the dividend after 94, then repeat: 943 / 120

Let's proceed to step 8:
120 can be fit into 943 7 times, resulting in a remainder of 103.
Use 7 as the next digit of our solution. 
Result so far: 260607.0
Subtracting 840 from 943 leaves us with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Moving on to step 9:
120 can be fit into 1030 8 times, resulting in a remainder of 70.
Write down 8 as next digit of the result. 
Result so far: 260607.8
If we subtract 960 from 1030, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 10:
120 can be fit into 700 5 times, resulting in a remainder of 100.
The number 5 becomes the next digit in our result. 
Result so far: 260607.85
If we subtract 600 from 700, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 11:
When dividing 1000 by 120, we get 8 with a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 260607.858
Subtract 960 from 1000 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
400 divided by 120 is 3 with a remainder of 40.
The next digit of our result is 3. 
Result so far: 260607.8583
The remainder is 40 after subtracting 360 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
120 goes into 400 3 times with a remainder of 40.
Use 3 as the next digit of our solution. 
Result so far: 260607.85833
If we subtract 360 from 400, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 260607.85833 and a remainder of 4e-05.