30725728 divided by 961 
We want to figure out the number of times 30725728 can be divided by 961.

On to step 1:
3 divided by 961 is 0 with 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.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 961

Moving on to step 2:
The number 961 fits into 30 0 times, leaving a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Grab the next digit (7) from the dividend, add it to 30, then carry on: 307 / 961

Let's proceed to step 3:
When dividing 307 by 961, we get 0 with a remainder of 307.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 307 after subtracting 0 from 307.
Bring next digit (2) of the dividend behind the 307 and repeat the process: 3072 / 961

Let's proceed to step 4:
The number 961 fits into 3072 3 times, leaving a remainder of 189.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 189 after subtracting 2883 from 3072.
Fetch the next digit (5) from the dividend, attach it to 189 and continue: 1895 / 961

Moving on to step 5:
The number 961 fits into 1895 1 times, leaving a remainder of 934.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtracting 961 from 1895 leaves us with 934.
Fetch the next digit (7) from the dividend, attach it to 934 and continue: 9347 / 961

Moving on to step 6:
If we divide 9347 by 961, we get 9 and a remainder of 698.
Write down 9 as next digit of the result. 
Result so far: 319.0
Subtracting 8649 from 9347 leaves us with 698.
Include the next digit (2) from the dividend after 698, then repeat: 6982 / 961

Step 7:
961 can be fit into 6982 7 times, resulting in a remainder of 255.
Put 7 as the next digit of the answer. 
Result so far: 3197.0
Subtracting 6727 from 6982 leaves us with 255.
Include the next digit (8) from the dividend after 255, then repeat: 2558 / 961

On to step 8:
If we divide 2558 by 961, we get 2 and a remainder of 636.
The number 2 becomes the next digit in our result. 
Result so far: 31972.0
Subtract 1922 from 2558 to get 636.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6360, and continue the process.

On to step 9:
When dividing 6360 by 961, we get 6 with a remainder of 594.
Put 6 as the next digit of the answer. 
Result so far: 31972.6
Subtract 5766 from 6360 to get 594.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5940, and continue the process.

Going ahead to step 10:
If we divide 5940 by 961, we get 6 and a remainder of 174.
Write down 6 as next digit of the result. 
Result so far: 31972.66
The remainder is 174 after subtracting 5766 from 5940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

In conclusion, the division gives 31972.66 with a balance of 0.174.