We're dividing 31027273 by 735 
Let's see how many times 735 fits into 31027273.

Step 1:
If we divide 3 by 735, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 735

Going ahead to step 2:
31 divided by 735 is 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 735

Step 3:
735 can be fit into 310 0 times, resulting in a remainder of 310.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 310 after subtracting 0 from 310.
Grab the next digit (2) from the dividend, add it to 310, then carry on: 3102 / 735

Advancing to step 4:
The number 735 fits into 3102 4 times, leaving a remainder of 162.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 162 after subtracting 2940 from 3102.
Fetch the next digit (7) from the dividend, attach it to 162 and continue: 1627 / 735

Going ahead to step 5:
When dividing 1627 by 735, we get 2 with a remainder of 157.
The next digit of our result is 2. 
Result so far: 42.0
If we take 1470 away from 1627, we end up with 157.
Append the next digit (2) from the dividend to 157 and continue with: 1572 / 735

On to step 6:
735 can be fit into 1572 2 times, resulting in a remainder of 102.
Write down 2 as next digit of the result. 
Result so far: 422.0
If we take 1470 away from 1572, we end up with 102.
Grab the next digit (7) from the dividend, add it to 102, then carry on: 1027 / 735

Going ahead to step 7:
1027 divided by 735 is 1 with a remainder of 292.
Record the quotient 1 as the next digit in the result. 
Result so far: 4221.0
If we subtract 735 from 1027, we get 292.
Fetch the next digit (3) from the dividend, attach it to 292 and continue: 2923 / 735

On to step 8:
735 goes into 2923 3 times with a remainder of 718.
Put 3 as the next digit of the answer. 
Result so far: 42213.0
The remainder is 718 after subtracting 2205 from 2923.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7180, and continue the process.

On to step 9:
7180 divided by 735 is 9 with a remainder of 565.
The next digit of our result is 9. 
Result so far: 42213.9
The remainder is 565 after subtracting 6615 from 7180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5650, and continue the process.

Moving on to step 10:
The number 735 fits into 5650 7 times, leaving a remainder of 505.
The next digit of our result is 7. 
Result so far: 42213.97
Subtract 5145 from 5650 to get 505.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5050, and continue the process.

Let's proceed to step 11:
5050 divided by 735 is 6 with a remainder of 640.
Use 6 as the next digit of our solution. 
Result so far: 42213.976
The remainder is 640 after subtracting 4410 from 5050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

Advancing to step 12:
735 can be fit into 6400 8 times, resulting in a remainder of 520.
Put 8 as the next digit of the answer. 
Result so far: 42213.9768
If we subtract 5880 from 6400, we get 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

On to step 13:
The number 735 fits into 5200 7 times, leaving a remainder of 55.
The next digit of our result is 7. 
Result so far: 42213.97687
Subtracting 5145 from 5200 leaves us with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 14:
735 goes into 550 0 times with a remainder of 550.
Put 0 as the next digit of the answer. 
Result so far: 42213.97687
The remainder is 550 after subtracting 0 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

Going ahead to step 15:
735 goes into 5500 7 times with a remainder of 355.
The next digit of our result is 7. 
Result so far: 42213.9768707
Subtracting 5145 from 5500 leaves us with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Advancing to step 16:
The number 735 fits into 3550 4 times, leaving a remainder of 610.
Write down 4 as next digit of the result. 
Result so far: 42213.97687074
If we subtract 2940 from 3550, we get 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6100, and continue the process.

In conclusion, the division gives 42213.97687074 with a balance of 6.1e-07.