31946091 ÷ 427 
Our goal is to divide 31946091 by 427.

On to step 1:
If we divide 3 by 427, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 427

Let's proceed to step 2:
427 can be fit into 31 0 times, resulting in 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.
Include the next digit (9) from the dividend after 31, then repeat: 319 / 427

Let's proceed to step 3:
When dividing 319 by 427, we get 0 with a remainder of 319.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 319, we end up with 319.
Take the next digit (4) from the dividend and append it to 319, then repeat: 3194 / 427

Going ahead to step 4:
427 can be fit into 3194 7 times, resulting in a remainder of 205.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 2989 from 3194 and we're left with 205.
Bring next digit (6) of the dividend behind the 205 and repeat the process: 2056 / 427

Moving on to step 5:
If we divide 2056 by 427, we get 4 and a remainder of 348.
The next digit of our result is 4. 
Result so far: 74.0
Subtract 1708 from 2056 to get 348.
Take the next digit (0) from the dividend and append it to 348, then repeat: 3480 / 427

Advancing to step 6:
If we divide 3480 by 427, we get 8 and a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 748.0
Deduct 3416 from 3480 and we're left with 64.
Include the next digit (9) from the dividend after 64, then repeat: 649 / 427

Advancing to step 7:
The number 427 fits into 649 1 times, leaving a remainder of 222.
The number 1 becomes the next digit in our result. 
Result so far: 7481.0
Subtracting 427 from 649 leaves us with 222.
Include the next digit (1) from the dividend after 222, then repeat: 2221 / 427

Going ahead to step 8:
427 goes into 2221 5 times with a remainder of 86.
Use 5 as the next digit of our solution. 
Result so far: 74815.0
Subtract 2135 from 2221 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Moving on to step 9:
If we divide 860 by 427, we get 2 and a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 74815.2
If we subtract 854 from 860, we 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.

Moving on to step 10:
When dividing 60 by 427, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 74815.2
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 11:
427 goes into 600 1 times with a remainder of 173.
Put 1 as the next digit of the answer. 
Result so far: 74815.201
Subtract 427 from 600 to get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Going ahead to step 12:
When dividing 1730 by 427, we get 4 with a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 74815.2014
If we subtract 1708 from 1730, we get 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 13:
220 divided by 427 is 0 with a remainder of 220.
The number 0 becomes the next digit in our result. 
Result so far: 74815.2014
If we subtract 0 from 220, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 14:
427 can be fit into 2200 5 times, resulting in a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 74815.201405
Deduct 2135 from 2200 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 15:
The number 427 fits into 650 1 times, leaving a remainder of 223.
Use 1 as the next digit of our solution. 
Result so far: 74815.2014051
The remainder is 223 after subtracting 427 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Moving on to step 16:
427 can be fit into 2230 5 times, resulting in a remainder of 95.
The next digit of our result is 5. 
Result so far: 74815.20140515
If we subtract 2135 from 2230, we get 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

The final result is 74815.20140515 with a remainder of 9.5e-08.