We're dividing 31106638 by 243 
We're looking to find how many times 243 goes into 31106638.

On to step 1:
If we divide 3 by 243, we get 0 and 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.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 243

Let's proceed to step 2:
31 divided by 243 is 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (1) of the dividend behind the 31 and repeat the process: 311 / 243

Going ahead to step 3:
243 can be fit into 311 1 times, resulting in a remainder of 68.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 243 away from 311, we end up with 68.
Include the next digit (0) from the dividend after 68, then repeat: 680 / 243

Moving on to step 4:
When dividing 680 by 243, we get 2 with a remainder of 194.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtracting 486 from 680 leaves us with 194.
Bring next digit (6) of the dividend behind the 194 and repeat the process: 1946 / 243

Step 5:
When dividing 1946 by 243, we get 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 128.0
The remainder is 2 after subtracting 1944 from 1946.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 243

Advancing to step 6:
When dividing 26 by 243, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 1280.0
If we take 0 away from 26, we end up with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 243

On to step 7:
263 divided by 243 is 1 with a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 12801.0
Subtract 243 from 263 to get 20.
Include the next digit (8) from the dividend after 20, then repeat: 208 / 243

Going ahead to step 8:
243 goes into 208 0 times with a remainder of 208.
Write down 0 as next digit of the result. 
Result so far: 128010.0
If we take 0 away from 208, we end up with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Going ahead to step 9:
2080 divided by 243 is 8 with a remainder of 136.
Write down 8 as next digit of the result. 
Result so far: 128010.8
Deduct 1944 from 2080 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 10:
1360 divided by 243 is 5 with a remainder of 145.
The next digit of our result is 5. 
Result so far: 128010.85
If we take 1215 away from 1360, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Let's proceed to step 11:
243 goes into 1450 5 times with a remainder of 235.
The number 5 becomes the next digit in our result. 
Result so far: 128010.855
If we take 1215 away from 1450, we end up with 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

The final outcome is 128010.855, with a leftover of 0.0235.