Let's divide 728214 by 31
We're looking to find how many times 31 goes into 728214.

Going ahead to step 1:
7 divided by 31 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 31

On to step 2:
If we divide 72 by 31, we get 2 and a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 62 away from 72, we end up with 10.
Append the next digit (8) from the dividend to 10 and continue with: 108 / 31

Let's proceed to step 3:
If we divide 108 by 31, we get 3 and a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 15 after subtracting 93 from 108.
Bring next digit (2) of the dividend behind the 15 and repeat the process: 152 / 31

Advancing to step 4:
31 goes into 152 4 times with a remainder of 28.
The next digit of our result is 4. 
Result so far: 234.0
If we subtract 124 from 152, we get 28.
Include the next digit (1) from the dividend after 28, then repeat: 281 / 31

Moving on to step 5:
281 divided by 31 is 9 with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 2349.0
The remainder is 2 after subtracting 279 from 281.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 31

Step 6:
When dividing 24 by 31, we get 0 with a remainder of 24.
Put 0 as the next digit of the answer. 
Result so far: 23490.0
Deduct 0 from 24 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.

Going ahead to step 7:
31 goes into 240 7 times with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 23490.7
The remainder is 23 after subtracting 217 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 8:
31 goes into 230 7 times with a remainder of 13.
The next digit of our result is 7. 
Result so far: 23490.77
Deduct 217 from 230 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 23490.77 with a balance of 0.013.