We look at the division of 31282671 by 727 
We want to figure out the number of times 31282671 can be divided by 727.

Let's proceed to step 1:
727 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 727

Let's proceed to step 2:
When dividing 31 by 727, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 727

On to step 3:
312 divided by 727 is 0 with a remainder of 312.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 312 leaves us with 312.
Take the next digit (8) from the dividend and append it to 312, then repeat: 3128 / 727

Step 4:
The number 727 fits into 3128 4 times, leaving a remainder of 220.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 2908 from 3128 leaves us with 220.
Take the next digit (2) from the dividend and append it to 220, then repeat: 2202 / 727

Step 5:
The number 727 fits into 2202 3 times, leaving a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Deduct 2181 from 2202 and we're left with 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 727

Advancing to step 6:
727 can be fit into 216 0 times, resulting in a remainder of 216.
Put 0 as the next digit of the answer. 
Result so far: 430.0
Subtract 0 from 216 to get 216.
Include the next digit (7) from the dividend after 216, then repeat: 2167 / 727

Step 7:
When dividing 2167 by 727, we get 2 with a remainder of 713.
Record the quotient 2 as the next digit in the result. 
Result so far: 4302.0
Deduct 1454 from 2167 and we're left with 713.
Take the next digit (1) from the dividend and append it to 713, then repeat: 7131 / 727

Let's proceed to step 8:
727 can be fit into 7131 9 times, resulting in a remainder of 588.
Write down 9 as next digit of the result. 
Result so far: 43029.0
The remainder is 588 after subtracting 6543 from 7131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5880, and continue the process.

Let's proceed to step 9:
727 goes into 5880 8 times with a remainder of 64.
Use 8 as the next digit of our solution. 
Result so far: 43029.8
If we take 5816 away from 5880, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 10:
If we divide 640 by 727, we get 0 and a remainder of 640.
Write down 0 as next digit of the result. 
Result so far: 43029.8
If we subtract 0 from 640, we get 640.
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 11:
727 can be fit into 6400 8 times, resulting in a remainder of 584.
The next digit of our result is 8. 
Result so far: 43029.808
If we take 5816 away from 6400, we end up with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

Going ahead to step 12:
If we divide 5840 by 727, we get 8 and a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 43029.8088
Deduct 5816 from 5840 and we're left 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.

The final outcome is 43029.8088, with a leftover of 0.00024.