Let's divide 31621117 by 728
Our goal is to divide 31621117 by 728.

Going ahead to step 1:
If we divide 3 by 728, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 728

Let's proceed to step 2:
When dividing 31 by 728, we get 0 with a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 728

Step 3:
728 goes into 316 0 times with a remainder of 316.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 316 after subtracting 0 from 316.
Take the next digit (2) from the dividend and append it to 316, then repeat: 3162 / 728

Advancing to step 4:
When dividing 3162 by 728, we get 4 with a remainder of 250.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 2912 from 3162 to get 250.
Grab the next digit (1) from the dividend, add it to 250, then carry on: 2501 / 728

Going ahead to step 5:
728 goes into 2501 3 times with a remainder of 317.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Subtracting 2184 from 2501 leaves us with 317.
Grab the next digit (1) from the dividend, add it to 317, then carry on: 3171 / 728

Advancing to step 6:
The number 728 fits into 3171 4 times, leaving a remainder of 259.
The next digit of our result is 4. 
Result so far: 434.0
If we take 2912 away from 3171, we end up with 259.
Include the next digit (1) from the dividend after 259, then repeat: 2591 / 728

On to step 7:
728 goes into 2591 3 times with a remainder of 407.
The number 3 becomes the next digit in our result. 
Result so far: 4343.0
Deduct 2184 from 2591 and we're left with 407.
Fetch the next digit (7) from the dividend, attach it to 407 and continue: 4077 / 728

On to step 8:
If we divide 4077 by 728, we get 5 and a remainder of 437.
Record the quotient 5 as the next digit in the result. 
Result so far: 43435.0
If we take 3640 away from 4077, we end up with 437.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4370, and continue the process.

Moving on to step 9:
When dividing 4370 by 728, we get 6 with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 43435.6
If we take 4368 away from 4370, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
728 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 43435.6
If we subtract 0 from 20, we get 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 11:
728 can be fit into 200 0 times, resulting in a remainder of 200.
The next digit of our result is 0. 
Result so far: 43435.6
Deduct 0 from 200 and we're left 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.

The quotient of the division is 43435.6, and the remainder is 0.02.