We're dividing 12731973 by 442 
We want to divide 12731973 by 442.

Let's proceed to step 1:
The number 442 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 442

Advancing to step 2:
When dividing 12 by 442, we get 0 with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 442

On to step 3:
442 goes into 127 0 times with a remainder of 127.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 127, we get 127.
Append the next digit (3) from the dividend to 127 and continue with: 1273 / 442

Step 4:
The number 442 fits into 1273 2 times, leaving a remainder of 389.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 884 from 1273, we get 389.
Include the next digit (1) from the dividend after 389, then repeat: 3891 / 442

On to step 5:
When dividing 3891 by 442, we get 8 with a remainder of 355.
Put 8 as the next digit of the answer. 
Result so far: 28.0
If we take 3536 away from 3891, we end up with 355.
Grab the next digit (9) from the dividend, add it to 355, then carry on: 3559 / 442

Let's proceed to step 6:
442 can be fit into 3559 8 times, resulting in a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 288.0
Subtracting 3536 from 3559 leaves us with 23.
Append the next digit (7) from the dividend to 23 and continue with: 237 / 442

Let's proceed to step 7:
If we divide 237 by 442, we get 0 and a remainder of 237.
The next digit of our result is 0. 
Result so far: 2880.0
Subtracting 0 from 237 leaves us with 237.
Append the next digit (3) from the dividend to 237 and continue with: 2373 / 442

Going ahead to step 8:
When dividing 2373 by 442, we get 5 with a remainder of 163.
Put 5 as the next digit of the answer. 
Result so far: 28805.0
Subtract 2210 from 2373 to get 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Going ahead to step 9:
442 can be fit into 1630 3 times, resulting in a remainder of 304.
The next digit of our result is 3. 
Result so far: 28805.3
Deduct 1326 from 1630 and we're left with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Advancing to step 10:
If we divide 3040 by 442, we get 6 and a remainder of 388.
Write down 6 as next digit of the result. 
Result so far: 28805.36
Subtracting 2652 from 3040 leaves us with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Step 11:
When dividing 3880 by 442, we get 8 with a remainder of 344.
Write down 8 as next digit of the result. 
Result so far: 28805.368
If we take 3536 away from 3880, we end up with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Going ahead to step 12:
The number 442 fits into 3440 7 times, leaving a remainder of 346.
Put 7 as the next digit of the answer. 
Result so far: 28805.3687
Deduct 3094 from 3440 and we're left with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Going ahead to step 13:
442 can be fit into 3460 7 times, resulting in a remainder of 366.
The number 7 becomes the next digit in our result. 
Result so far: 28805.36877
Subtracting 3094 from 3460 leaves us with 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

After the division, we end up with 28805.36877 and a remainder of 0.000366.