2731223 ÷ 858 
We want to divide 2731223 by 858.

On to step 1:
The number 858 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 858

On to step 2:
858 goes into 27 0 times with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 858

On to step 3:
When dividing 273 by 858, we get 0 with a remainder of 273.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 273 leaves us with 273.
Append the next digit (1) from the dividend to 273 and continue with: 2731 / 858

Let's proceed to step 4:
858 goes into 2731 3 times with a remainder of 157.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 2574 from 2731 to get 157.
Include the next digit (2) from the dividend after 157, then repeat: 1572 / 858

On to step 5:
If we divide 1572 by 858, we get 1 and a remainder of 714.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
If we subtract 858 from 1572, we get 714.
Grab the next digit (2) from the dividend, add it to 714, then carry on: 7142 / 858

On to step 6:
The number 858 fits into 7142 8 times, leaving a remainder of 278.
Use 8 as the next digit of our solution. 
Result so far: 318.0
Subtract 6864 from 7142 to get 278.
Include the next digit (3) from the dividend after 278, then repeat: 2783 / 858

On to step 7:
When dividing 2783 by 858, we get 3 with a remainder of 209.
Write down 3 as next digit of the result. 
Result so far: 3183.0
The remainder is 209 after subtracting 2574 from 2783.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

Step 8:
858 can be fit into 2090 2 times, resulting in a remainder of 374.
Put 2 as the next digit of the answer. 
Result so far: 3183.2
Subtract 1716 from 2090 to get 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Moving on to step 9:
858 can be fit into 3740 4 times, resulting in a remainder of 308.
The next digit of our result is 4. 
Result so far: 3183.24
If we take 3432 away from 3740, we end up with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

On to step 10:
If we divide 3080 by 858, we get 3 and a remainder of 506.
The number 3 becomes the next digit in our result. 
Result so far: 3183.243
If we take 2574 away from 3080, we end up with 506.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5060, and continue the process.

Advancing to step 11:
858 goes into 5060 5 times with a remainder of 770.
Write down 5 as next digit of the result. 
Result so far: 3183.2435
If we take 4290 away from 5060, we end up with 770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7700, and continue the process.

Going ahead to step 12:
The number 858 fits into 7700 8 times, leaving a remainder of 836.
The next digit of our result is 8. 
Result so far: 3183.24358
If we take 6864 away from 7700, we end up with 836.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8360, and continue the process.

Let's proceed to step 13:
If we divide 8360 by 858, we get 9 and a remainder of 638.
Put 9 as the next digit of the answer. 
Result so far: 3183.243589
Deduct 7722 from 8360 and we're left with 638.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6380, and continue the process.

Let's proceed to step 14:
6380 divided by 858 is 7 with a remainder of 374.
Record the quotient 7 as the next digit in the result. 
Result so far: 3183.2435897
If we take 6006 away from 6380, we end up with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Let's proceed to step 15:
858 can be fit into 3740 4 times, resulting in a remainder of 308.
Put 4 as the next digit of the answer. 
Result so far: 3183.24358974
If we take 3432 away from 3740, we end up with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

The final result is 3183.24358974 with a remainder of 3.08e-07.