31549603 divided by 735 
Our goal is to divide 31549603 by 735.

Moving on to step 1:
If we divide 3 by 735, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 735

Moving on to step 2:
The number 735 fits into 31 0 times, leaving 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.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 735

On to step 3:
If we divide 315 by 735, we get 0 and a remainder of 315.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 315, we get 315.
Take the next digit (4) from the dividend and append it to 315, then repeat: 3154 / 735

Advancing to step 4:
When dividing 3154 by 735, we get 4 with a remainder of 214.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 2940 from 3154 to get 214.
Fetch the next digit (9) from the dividend, attach it to 214 and continue: 2149 / 735

Let's proceed to step 5:
When dividing 2149 by 735, we get 2 with a remainder of 679.
Write down 2 as next digit of the result. 
Result so far: 42.0
Subtracting 1470 from 2149 leaves us with 679.
Fetch the next digit (6) from the dividend, attach it to 679 and continue: 6796 / 735

Let's proceed to step 6:
6796 divided by 735 is 9 with a remainder of 181.
Put 9 as the next digit of the answer. 
Result so far: 429.0
If we take 6615 away from 6796, we end up with 181.
Take the next digit (0) from the dividend and append it to 181, then repeat: 1810 / 735

Let's proceed to step 7:
735 can be fit into 1810 2 times, resulting in a remainder of 340.
Record the quotient 2 as the next digit in the result. 
Result so far: 4292.0
Deduct 1470 from 1810 and we're left with 340.
Take the next digit (3) from the dividend and append it to 340, then repeat: 3403 / 735

Step 8:
735 goes into 3403 4 times with a remainder of 463.
Record the quotient 4 as the next digit in the result. 
Result so far: 42924.0
Subtract 2940 from 3403 to get 463.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

Advancing to step 9:
When dividing 4630 by 735, we get 6 with a remainder of 220.
The number 6 becomes the next digit in our result. 
Result so far: 42924.6
Deduct 4410 from 4630 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 10:
735 can be fit into 2200 2 times, resulting in a remainder of 730.
Write down 2 as next digit of the result. 
Result so far: 42924.62
Subtract 1470 from 2200 to get 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Moving on to step 11:
7300 divided by 735 is 9 with a remainder of 685.
Record the quotient 9 as the next digit in the result. 
Result so far: 42924.629
Subtracting 6615 from 7300 leaves us 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 12:
If we divide 6850 by 735, we get 9 and a remainder of 235.
Put 9 as the next digit of the answer. 
Result so far: 42924.6299
Subtract 6615 from 6850 to get 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

In conclusion, the division gives 42924.6299 with a balance of 0.00235.