31570926 ÷ 72 
We want to figure out the number of times 31570926 can be divided by 72.

Moving on to step 1:
The number 72 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 72

Advancing to step 2:
72 goes into 31 0 times with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Fetch the next digit (5) from the dividend, attach it to 31 and continue: 315 / 72

Advancing to step 3:
When dividing 315 by 72, we get 4 with a remainder of 27.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 288 from 315, we get 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 72

On to step 4:
When dividing 277 by 72, we get 3 with a remainder of 61.
Put 3 as the next digit of the answer. 
Result so far: 43.0
Subtracting 216 from 277 leaves us with 61.
Include the next digit (0) from the dividend after 61, then repeat: 610 / 72

Step 5:
610 divided by 72 is 8 with a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 438.0
Subtracting 576 from 610 leaves us with 34.
Grab the next digit (9) from the dividend, add it to 34, then carry on: 349 / 72

Let's proceed to step 6:
If we divide 349 by 72, we get 4 and a remainder of 61.
Write down 4 as next digit of the result. 
Result so far: 4384.0
Subtracting 288 from 349 leaves us with 61.
Include the next digit (2) from the dividend after 61, then repeat: 612 / 72

Let's proceed to step 7:
72 can be fit into 612 8 times, resulting in a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 43848.0
Deduct 576 from 612 and we're left with 36.
Bring next digit (6) of the dividend behind the 36 and repeat the process: 366 / 72

Going ahead to step 8:
The number 72 fits into 366 5 times, leaving a remainder of 6.
The next digit of our result is 5. 
Result so far: 438485.0
Subtract 360 from 366 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 9:
The number 72 fits into 60 0 times, leaving a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 438485.0
Subtracting 0 from 60 leaves us 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.

Advancing to step 10:
72 goes into 600 8 times with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 438485.08
Deduct 576 from 600 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 11:
72 goes into 240 3 times with a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 438485.083
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 12:
240 divided by 72 is 3 with a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 438485.0833
Subtracting 216 from 240 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 438485.0833 with a balance of 0.00024.