926700 ÷ 31 
We want to figure out the number of times 926700 can be divided by 31.

Going ahead to step 1:
When dividing 9 by 31, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 31

Let's proceed to step 2:
The number 31 fits into 92 2 times, leaving a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 62 from 92, we get 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 31

Advancing to step 3:
31 goes into 306 9 times with a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Deduct 279 from 306 and we're left with 27.
Grab the next digit (7) from the dividend, add it to 27, then carry on: 277 / 31

Going ahead to step 4:
The number 31 fits into 277 8 times, leaving a remainder of 29.
The next digit of our result is 8. 
Result so far: 298.0
Deduct 248 from 277 and we're left with 29.
Include the next digit (0) from the dividend after 29, then repeat: 290 / 31

Going ahead to step 5:
31 goes into 290 9 times with a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 2989.0
Subtract 279 from 290 to get 11.
Include the next digit (0) from the dividend after 11, then repeat: 110 / 31

On to step 6:
110 divided by 31 is 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 29893.0
Subtracting 93 from 110 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
170 divided by 31 is 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 29893.5
If we subtract 155 from 170, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 8:
The number 31 fits into 150 4 times, leaving a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 29893.54
Subtracting 124 from 150 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 9:
31 goes into 260 8 times with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 29893.548
The remainder is 12 after subtracting 248 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
120 divided by 31 is 3 with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 29893.5483
If we subtract 93 from 120, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 11:
31 goes into 270 8 times with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 29893.54838
Deduct 248 from 270 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 12:
The number 31 fits into 220 7 times, leaving a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 29893.548387
The remainder is 3 after subtracting 217 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 13:
31 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 29893.548387
If we subtract 0 from 30, we get 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 14:
300 divided by 31 is 9 with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 29893.54838709
If we subtract 279 from 300, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

In conclusion, the division gives 29893.54838709 with a balance of 2.1e-08.