We look at the division of 31728214 by 676 
We're looking to find how many times 676 goes into 31728214.

Moving on to step 1:
676 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 676

Moving on to step 2:
The number 676 fits into 31 0 times, leaving a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 676

Let's proceed to step 3:
The number 676 fits into 317 0 times, leaving a remainder of 317.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 317 after subtracting 0 from 317.
Bring next digit (2) of the dividend behind the 317 and repeat the process: 3172 / 676

Going ahead to step 4:
676 goes into 3172 4 times with a remainder of 468.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 468 after subtracting 2704 from 3172.
Bring next digit (8) of the dividend behind the 468 and repeat the process: 4688 / 676

On to step 5:
676 can be fit into 4688 6 times, resulting in a remainder of 632.
The next digit of our result is 6. 
Result so far: 46.0
Subtracting 4056 from 4688 leaves us with 632.
Include the next digit (2) from the dividend after 632, then repeat: 6322 / 676

Let's proceed to step 6:
The number 676 fits into 6322 9 times, leaving a remainder of 238.
Put 9 as the next digit of the answer. 
Result so far: 469.0
Subtract 6084 from 6322 to get 238.
Grab the next digit (1) from the dividend, add it to 238, then carry on: 2381 / 676

Let's proceed to step 7:
When dividing 2381 by 676, we get 3 with a remainder of 353.
Record the quotient 3 as the next digit in the result. 
Result so far: 4693.0
Subtract 2028 from 2381 to get 353.
Take the next digit (4) from the dividend and append it to 353, then repeat: 3534 / 676

Step 8:
When dividing 3534 by 676, we get 5 with a remainder of 154.
Put 5 as the next digit of the answer. 
Result so far: 46935.0
The remainder is 154 after subtracting 3380 from 3534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

On to step 9:
If we divide 1540 by 676, we get 2 and a remainder of 188.
The next digit of our result is 2. 
Result so far: 46935.2
Deduct 1352 from 1540 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Let's proceed to step 10:
When dividing 1880 by 676, we get 2 with a remainder of 528.
The number 2 becomes the next digit in our result. 
Result so far: 46935.22
If we take 1352 away from 1880, we end up with 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

The quotient of the division is 46935.22, and the remainder is 0.528.