We're dividing 31726896 by 235 
We're looking to find how many times 235 goes into 31726896.

Moving on to step 1:
The number 235 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 235

Step 2:
235 can be fit into 31 0 times, resulting in a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Include the next digit (7) from the dividend after 31, then repeat: 317 / 235

Advancing to step 3:
The number 235 fits into 317 1 times, leaving a remainder of 82.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 82 after subtracting 235 from 317.
Bring next digit (2) of the dividend behind the 82 and repeat the process: 822 / 235

Step 4:
When dividing 822 by 235, we get 3 with a remainder of 117.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we subtract 705 from 822, we get 117.
Grab the next digit (6) from the dividend, add it to 117, then carry on: 1176 / 235

Advancing to step 5:
235 can be fit into 1176 5 times, resulting in a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 135.0
If we subtract 1175 from 1176, we get 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 235

Going ahead to step 6:
The number 235 fits into 18 0 times, leaving a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 1350.0
If we subtract 0 from 18, we get 18.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 235

Let's proceed to step 7:
189 divided by 235 is 0 with a remainder of 189.
Use 0 as the next digit of our solution. 
Result so far: 13500.0
Subtract 0 from 189 to get 189.
Include the next digit (6) from the dividend after 189, then repeat: 1896 / 235

Advancing to step 8:
235 goes into 1896 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 135008.0
The remainder is 16 after subtracting 1880 from 1896.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
The number 235 fits into 160 0 times, leaving a remainder of 160.
Record the quotient 0 as the next digit in the result. 
Result so far: 135008.0
If we subtract 0 from 160, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 10:
235 goes into 1600 6 times with a remainder of 190.
The number 6 becomes the next digit in our result. 
Result so far: 135008.06
If we take 1410 away from 1600, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 11:
When dividing 1900 by 235, we get 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 135008.068
If we take 1880 away from 1900, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 12:
The number 235 fits into 200 0 times, leaving a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 135008.068
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 13:
235 can be fit into 2000 8 times, resulting in a remainder of 120.
The number 8 becomes the next digit in our result. 
Result so far: 135008.06808
Subtract 1880 from 2000 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 14:
1200 divided by 235 is 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 135008.068085
If we subtract 1175 from 1200, 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.

Let's proceed to step 15:
If we divide 250 by 235, we get 1 and a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 135008.0680851
If we subtract 235 from 250, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 16:
235 can be fit into 150 0 times, resulting in a remainder of 150.
Write down 0 as next digit of the result. 
Result so far: 135008.0680851
Deduct 0 from 150 and we're left with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

The final result is 135008.0680851 with a remainder of 1.5e-07.