We look at the division of 738516 by 31 
We want to divide 738516 by 31.

Step 1:
When dividing 7 by 31, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 31

Step 2:
The number 31 fits into 73 2 times, leaving a remainder of 11.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 62 from 73 leaves us with 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 31

Let's proceed to step 3:
The number 31 fits into 118 3 times, leaving a remainder of 25.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 25 after subtracting 93 from 118.
Grab the next digit (5) from the dividend, add it to 25, then carry on: 255 / 31

On to step 4:
When dividing 255 by 31, we get 8 with a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 238.0
The remainder is 7 after subtracting 248 from 255.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 31

Step 5:
The number 31 fits into 71 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2382.0
If we subtract 62 from 71, we get 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 31

Let's proceed to step 6:
If we divide 96 by 31, we get 3 and a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 23823.0
If we take 93 away from 96, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
31 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 23823.0
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.

Let's proceed to step 8:
300 divided by 31 is 9 with a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 23823.09
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.

On to step 9:
31 can be fit into 210 6 times, resulting in a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 23823.096
Subtract 186 from 210 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
When dividing 240 by 31, we get 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 23823.0967
Subtracting 217 from 240 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 11:
The number 31 fits into 230 7 times, leaving a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 23823.09677
If we subtract 217 from 230, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 23823.09677 with a remaining 1.3e-05.