We look at the division of 31388372 by 735 
Let's see how many times 735 fits into 31388372.

Moving on to step 1:
3 divided by 735 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 735

Step 2:
31 divided by 735 is 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Take the next digit (3) from the dividend and append it to 31, then repeat: 313 / 735

Step 3:
313 divided by 735 is 0 with a remainder of 313.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 313 and we're left with 313.
Bring next digit (8) of the dividend behind the 313 and repeat the process: 3138 / 735

On to step 4:
If we divide 3138 by 735, we get 4 and a remainder of 198.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 2940 from 3138 to get 198.
Append the next digit (8) from the dividend to 198 and continue with: 1988 / 735

Step 5:
When dividing 1988 by 735, we get 2 with a remainder of 518.
Record the quotient 2 as the next digit in the result. 
Result so far: 42.0
Subtracting 1470 from 1988 leaves us with 518.
Grab the next digit (3) from the dividend, add it to 518, then carry on: 5183 / 735

Advancing to step 6:
5183 divided by 735 is 7 with a remainder of 38.
Use 7 as the next digit of our solution. 
Result so far: 427.0
Subtract 5145 from 5183 to get 38.
Take the next digit (7) from the dividend and append it to 38, then repeat: 387 / 735

Going ahead to step 7:
If we divide 387 by 735, we get 0 and a remainder of 387.
Use 0 as the next digit of our solution. 
Result so far: 4270.0
The remainder is 387 after subtracting 0 from 387.
Grab the next digit (2) from the dividend, add it to 387, then carry on: 3872 / 735

Step 8:
The number 735 fits into 3872 5 times, leaving a remainder of 197.
Use 5 as the next digit of our solution. 
Result so far: 42705.0
The remainder is 197 after subtracting 3675 from 3872.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Going ahead to step 9:
1970 divided by 735 is 2 with a remainder of 500.
Write down 2 as next digit of the result. 
Result so far: 42705.2
If we subtract 1470 from 1970, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Advancing to step 10:
The number 735 fits into 5000 6 times, leaving a remainder of 590.
Use 6 as the next digit of our solution. 
Result so far: 42705.26
Subtract 4410 from 5000 to get 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5900, and continue the process.

Advancing to step 11:
735 can be fit into 5900 8 times, resulting in a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 42705.268
Deduct 5880 from 5900 and we're left 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.

Step 12:
The number 735 fits into 200 0 times, leaving a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 42705.268
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 13:
735 goes into 2000 2 times with a remainder of 530.
Put 2 as the next digit of the answer. 
Result so far: 42705.26802
Subtract 1470 from 2000 to get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Advancing to step 14:
If we divide 5300 by 735, we get 7 and a remainder of 155.
The next digit of our result is 7. 
Result so far: 42705.268027
The remainder is 155 after subtracting 5145 from 5300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Advancing to step 15:
If we divide 1550 by 735, we get 2 and a remainder of 80.
Record the quotient 2 as the next digit in the result. 
Result so far: 42705.2680272
If we subtract 1470 from 1550, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 16:
When dividing 800 by 735, we get 1 with a remainder of 65.
Record the quotient 1 as the next digit in the result. 
Result so far: 42705.26802721
Subtract 735 from 800 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Our division results in 42705.26802721 with a remaining 6.5e-08.