We look at the division of 31172914 by 927 
We're looking to find how many times 927 goes into 31172914.

Moving on to step 1:
If we divide 3 by 927, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 927

Going ahead to step 2:
927 can be fit into 31 0 times, resulting in a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Append the next digit (1) from the dividend to 31 and continue with: 311 / 927

Going ahead to step 3:
The number 927 fits into 311 0 times, leaving a remainder of 311.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 311, we get 311.
Grab the next digit (7) from the dividend, add it to 311, then carry on: 3117 / 927

On to step 4:
927 goes into 3117 3 times with a remainder of 336.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 336 after subtracting 2781 from 3117.
Bring next digit (2) of the dividend behind the 336 and repeat the process: 3362 / 927

Moving on to step 5:
927 can be fit into 3362 3 times, resulting in a remainder of 581.
Write down 3 as next digit of the result. 
Result so far: 33.0
The remainder is 581 after subtracting 2781 from 3362.
Take the next digit (9) from the dividend and append it to 581, then repeat: 5819 / 927

On to step 6:
927 can be fit into 5819 6 times, resulting in a remainder of 257.
The number 6 becomes the next digit in our result. 
Result so far: 336.0
Subtracting 5562 from 5819 leaves us with 257.
Append the next digit (1) from the dividend to 257 and continue with: 2571 / 927

Let's proceed to step 7:
The number 927 fits into 2571 2 times, leaving a remainder of 717.
Put 2 as the next digit of the answer. 
Result so far: 3362.0
Subtracting 1854 from 2571 leaves us with 717.
Take the next digit (4) from the dividend and append it to 717, then repeat: 7174 / 927

Advancing to step 8:
927 can be fit into 7174 7 times, resulting in a remainder of 685.
Use 7 as the next digit of our solution. 
Result so far: 33627.0
If we take 6489 away from 7174, we end up with 685.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6850, and continue the process.

Let's proceed to step 9:
927 goes into 6850 7 times with a remainder of 361.
The next digit of our result is 7. 
Result so far: 33627.7
Deduct 6489 from 6850 and we're left with 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3610, and continue the process.

Moving on to step 10:
The number 927 fits into 3610 3 times, leaving a remainder of 829.
The next digit of our result is 3. 
Result so far: 33627.73
If we take 2781 away from 3610, we end up with 829.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8290, and continue the process.

Step 11:
927 goes into 8290 8 times with a remainder of 874.
Record the quotient 8 as the next digit in the result. 
Result so far: 33627.738
The remainder is 874 after subtracting 7416 from 8290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8740, and continue the process.

Advancing to step 12:
When dividing 8740 by 927, we get 9 with a remainder of 397.
The number 9 becomes the next digit in our result. 
Result so far: 33627.7389
The remainder is 397 after subtracting 8343 from 8740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Step 13:
The number 927 fits into 3970 4 times, leaving a remainder of 262.
Put 4 as the next digit of the answer. 
Result so far: 33627.73894
Subtract 3708 from 3970 to get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Advancing to step 14:
2620 divided by 927 is 2 with a remainder of 766.
Put 2 as the next digit of the answer. 
Result so far: 33627.738942
Subtract 1854 from 2620 to get 766.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7660, and continue the process.

Step 15:
927 goes into 7660 8 times with a remainder of 244.
Write down 8 as next digit of the result. 
Result so far: 33627.7389428
Subtracting 7416 from 7660 leaves us with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Step 16:
When dividing 2440 by 927, we get 2 with a remainder of 586.
Record the quotient 2 as the next digit in the result. 
Result so far: 33627.73894282
Subtract 1854 from 2440 to get 586.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5860, and continue the process.

The final result is 33627.73894282 with a remainder of 5.86e-07.