31747 divided by 75 
We want to divide 31747 by 75.

Advancing to step 1:
If we divide 3 by 75, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 75

On to step 2:
The number 75 fits into 31 0 times, leaving a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 75

Moving on to step 3:
The number 75 fits into 317 4 times, leaving a remainder of 17.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 17 after subtracting 300 from 317.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 75

Let's proceed to step 4:
75 goes into 174 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 42.0
Subtracting 150 from 174 leaves us with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 75

Let's proceed to step 5:
When dividing 247 by 75, we get 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 423.0
If we take 225 away from 247, we end up 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.

Let's proceed to step 6:
75 goes into 220 2 times with a remainder of 70.
The number 2 becomes the next digit in our result. 
Result so far: 423.2
The remainder is 70 after subtracting 150 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 7:
The number 75 fits into 700 9 times, leaving a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 423.29
Subtract 675 from 700 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 8:
When dividing 250 by 75, we get 3 with a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 423.293
If we subtract 225 from 250, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 9:
250 divided by 75 is 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 423.2933
Deduct 225 from 250 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

The final result is 423.2933 with a remainder of 0.00025.