We're dividing 31147689 by 243 
We want to figure out the number of times 31147689 can be divided by 243.

Advancing to step 1:
If we divide 3 by 243, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 243

Moving on to step 2:
The number 243 fits into 31 0 times, leaving a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Append the next digit (1) from the dividend to 31 and continue with: 311 / 243

Going ahead to step 3:
243 can be fit into 311 1 times, resulting in a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 243 from 311 to get 68.
Grab the next digit (4) from the dividend, add it to 68, then carry on: 684 / 243

On to step 4:
When dividing 684 by 243, we get 2 with a remainder of 198.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtract 486 from 684 to get 198.
Bring next digit (7) of the dividend behind the 198 and repeat the process: 1987 / 243

Moving on to step 5:
243 can be fit into 1987 8 times, resulting in a remainder of 43.
The number 8 becomes the next digit in our result. 
Result so far: 128.0
If we take 1944 away from 1987, we end up with 43.
Grab the next digit (6) from the dividend, add it to 43, then carry on: 436 / 243

Advancing to step 6:
243 goes into 436 1 times with a remainder of 193.
Record the quotient 1 as the next digit in the result. 
Result so far: 1281.0
The remainder is 193 after subtracting 243 from 436.
Include the next digit (8) from the dividend after 193, then repeat: 1938 / 243

Step 7:
The number 243 fits into 1938 7 times, leaving a remainder of 237.
Write down 7 as next digit of the result. 
Result so far: 12817.0
Subtracting 1701 from 1938 leaves us with 237.
Fetch the next digit (9) from the dividend, attach it to 237 and continue: 2379 / 243

Step 8:
The number 243 fits into 2379 9 times, leaving a remainder of 192.
The next digit of our result is 9. 
Result so far: 128179.0
The remainder is 192 after subtracting 2187 from 2379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 9:
243 goes into 1920 7 times with a remainder of 219.
The number 7 becomes the next digit in our result. 
Result so far: 128179.7
Deduct 1701 from 1920 and we're left with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Moving on to step 10:
If we divide 2190 by 243, we get 9 and a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 128179.79
Subtract 2187 from 2190 to 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.

Moving on to step 11:
243 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 128179.79
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 12:
243 goes into 300 1 times with a remainder of 57.
The number 1 becomes the next digit in our result. 
Result so far: 128179.7901
Subtracting 243 from 300 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Let's proceed to step 13:
243 goes into 570 2 times with a remainder of 84.
Put 2 as the next digit of the answer. 
Result so far: 128179.79012
If we subtract 486 from 570, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 14:
If we divide 840 by 243, we get 3 and a remainder of 111.
Use 3 as the next digit of our solution. 
Result so far: 128179.790123
If we subtract 729 from 840, we get 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1110, and continue the process.

Going ahead to step 15:
1110 divided by 243 is 4 with a remainder of 138.
Use 4 as the next digit of our solution. 
Result so far: 128179.7901234
Subtracting 972 from 1110 leaves us with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 16:
When dividing 1380 by 243, we get 5 with a remainder of 165.
Use 5 as the next digit of our solution. 
Result so far: 128179.79012345
Subtracting 1215 from 1380 leaves us with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

The final result is 128179.79012345 with a remainder of 1.65e-07.