We look at the division of 927461 by 31 
Our goal is to divide 927461 by 31.

On to step 1:
The number 31 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 31

On to step 2:
When dividing 92 by 31, we get 2 with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 62 away from 92, we end up with 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 31

On to step 3:
307 divided by 31 is 9 with a remainder of 28.
Use 9 as the next digit of our solution. 
Result so far: 29.0
The remainder is 28 after subtracting 279 from 307.
Grab the next digit (4) from the dividend, add it to 28, then carry on: 284 / 31

Moving on to step 4:
If we divide 284 by 31, we get 9 and a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 299.0
The remainder is 5 after subtracting 279 from 284.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 31

Advancing to step 5:
31 goes into 56 1 times with a remainder of 25.
The next digit of our result is 1. 
Result so far: 2991.0
Subtract 31 from 56 to get 25.
Take the next digit (1) from the dividend and append it to 25, then repeat: 251 / 31

Step 6:
31 goes into 251 8 times with a remainder of 3.
The number 8 becomes the next digit in our result. 
Result so far: 29918.0
The remainder is 3 after subtracting 248 from 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
The number 31 fits into 30 0 times, leaving a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 29918.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 31 fits into 300 9 times, leaving a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 29918.09
Subtracting 279 from 300 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 9:
The number 31 fits into 210 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 29918.096
If we take 186 away from 210, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 10:
31 goes into 240 7 times with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 29918.0967
Subtracting 217 from 240 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 11:
31 goes into 230 7 times with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 29918.09677
Subtract 217 from 230 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final result is 29918.09677 with a remainder of 1.3e-05.