927431 ÷ 70 
We're looking to find how many times 70 goes into 927431.

Advancing to step 1:
9 divided by 70 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 70

Moving on to step 2:
When dividing 92 by 70, we get 1 with a remainder of 22.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 22 after subtracting 70 from 92.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 70

Moving on to step 3:
70 goes into 227 3 times with a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we subtract 210 from 227, we get 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 70

Let's proceed to step 4:
When dividing 174 by 70, we get 2 with a remainder of 34.
Write down 2 as next digit of the result. 
Result so far: 132.0
If we subtract 140 from 174, we get 34.
Take the next digit (3) from the dividend and append it to 34, then repeat: 343 / 70

Step 5:
When dividing 343 by 70, we get 4 with a remainder of 63.
The number 4 becomes the next digit in our result. 
Result so far: 1324.0
If we take 280 away from 343, we end up with 63.
Grab the next digit (1) from the dividend, add it to 63, then carry on: 631 / 70

Going ahead to step 6:
The number 70 fits into 631 9 times, leaving a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 13249.0
If we take 630 away from 631, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
10 divided by 70 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 13249.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
70 goes into 100 1 times with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 13249.01
Deduct 70 from 100 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 9:
The number 70 fits into 300 4 times, leaving a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 13249.014
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
When dividing 200 by 70, we get 2 with a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 13249.0142
Deduct 140 from 200 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 11:
The number 70 fits into 600 8 times, leaving a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 13249.01428
If we subtract 560 from 600, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
400 divided by 70 is 5 with a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 13249.014285
If we subtract 350 from 400, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 13:
If we divide 500 by 70, we get 7 and a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 13249.0142857
Subtract 490 from 500 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 14:
70 goes into 100 1 times with a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 13249.01428571
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final result is 13249.01428571 with a remainder of 3e-08.