We divide 132740 by 31
We want to figure out the number of times 132740 can be divided by 31.

Step 1:
When dividing 1 by 31, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 31

On to step 2:
When dividing 13 by 31, we get 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 31

Moving on to step 3:
31 can be fit into 132 4 times, resulting in a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 124 from 132 leaves us with 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 31

Advancing to step 4:
31 can be fit into 87 2 times, resulting in a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
Subtracting 62 from 87 leaves us with 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 31

Going ahead to step 5:
31 goes into 254 8 times with a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 428.0
The remainder is 6 after subtracting 248 from 254.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 31

Going ahead to step 6:
When dividing 60 by 31, we get 1 with a remainder of 29.
The next digit of our result is 1. 
Result so far: 4281.0
If we take 31 away from 60, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
When dividing 290 by 31, we get 9 with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 4281.9
Subtract 279 from 290 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 8:
The number 31 fits into 110 3 times, leaving a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 4281.93
Subtract 93 from 110 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 9:
31 goes into 170 5 times with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 4281.935
If we subtract 155 from 170, 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.

Advancing to step 10:
When dividing 150 by 31, we get 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 4281.9354
If we take 124 away from 150, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 11:
If we divide 260 by 31, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 4281.93548
Subtracting 248 from 260 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
31 goes into 120 3 times with a remainder of 27.
The next digit of our result is 3. 
Result so far: 4281.935483
The remainder is 27 after subtracting 93 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 13:
If we divide 270 by 31, we get 8 and a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 4281.9354838
If we take 248 away from 270, 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.

Going ahead to step 14:
220 divided by 31 is 7 with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 4281.93548387
If we subtract 217 from 220, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

After the division, we end up with 4281.93548387 and a remainder of 3e-09.