We're dividing 31927 by 70 
Let's see how many times 70 fits into 31927.

Step 1:
70 goes into 3 0 times with 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.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 70

Advancing to step 2:
70 can be fit into 31 0 times, resulting in a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 70

Let's proceed to step 3:
When dividing 319 by 70, we get 4 with a remainder of 39.
The next digit of our result is 4. 
Result so far: 4.0
If we take 280 away from 319, we end up with 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 70

On to step 4:
The number 70 fits into 392 5 times, leaving a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 45.0
If we take 350 away from 392, we end up with 42.
Include the next digit (7) from the dividend after 42, then repeat: 427 / 70

Going ahead to step 5:
If we divide 427 by 70, we get 6 and a remainder of 7.
The number 6 becomes the next digit in our result. 
Result so far: 456.0
The remainder is 7 after subtracting 420 from 427.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 6:
The number 70 fits into 70 1 times, leaving a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 456.1
The remainder is 0 after subtracting 70 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
70 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 456.1
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
0 divided by 70 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 456.1
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 456.1 with a balance of 0.0.