We're dividing 31519396 by 726 
We want to figure out the number of times 31519396 can be divided by 726.

On to step 1:
726 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 726

Moving on to step 2:
726 goes into 31 0 times with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Grab the next digit (5) from the dividend, add it to 31, then carry on: 315 / 726

Advancing to step 3:
726 goes into 315 0 times with a remainder of 315.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 315 leaves us with 315.
Include the next digit (1) from the dividend after 315, then repeat: 3151 / 726

Advancing to step 4:
When dividing 3151 by 726, we get 4 with a remainder of 247.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 2904 from 3151 to get 247.
Include the next digit (9) from the dividend after 247, then repeat: 2479 / 726

Step 5:
The number 726 fits into 2479 3 times, leaving a remainder of 301.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
The remainder is 301 after subtracting 2178 from 2479.
Include the next digit (3) from the dividend after 301, then repeat: 3013 / 726

On to step 6:
If we divide 3013 by 726, we get 4 and a remainder of 109.
Put 4 as the next digit of the answer. 
Result so far: 434.0
If we take 2904 away from 3013, we end up with 109.
Append the next digit (9) from the dividend to 109 and continue with: 1099 / 726

Advancing to step 7:
When dividing 1099 by 726, we get 1 with a remainder of 373.
The number 1 becomes the next digit in our result. 
Result so far: 4341.0
If we subtract 726 from 1099, we get 373.
Take the next digit (6) from the dividend and append it to 373, then repeat: 3736 / 726

On to step 8:
The number 726 fits into 3736 5 times, leaving a remainder of 106.
Write down 5 as next digit of the result. 
Result so far: 43415.0
The remainder is 106 after subtracting 3630 from 3736.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Moving on to step 9:
726 goes into 1060 1 times with a remainder of 334.
The number 1 becomes the next digit in our result. 
Result so far: 43415.1
Subtracting 726 from 1060 leaves us with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Going ahead to step 10:
The number 726 fits into 3340 4 times, leaving a remainder of 436.
Write down 4 as next digit of the result. 
Result so far: 43415.14
Subtract 2904 from 3340 to get 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Step 11:
The number 726 fits into 4360 6 times, leaving a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 43415.146
The remainder is 4 after subtracting 4356 from 4360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
726 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 43415.146
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 13:
When dividing 400 by 726, we get 0 with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 43415.146
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The quotient of the division is 43415.146, and the remainder is 0.0004.