Let's divide 142767 by 31
We want to figure out the number of times 142767 can be divided by 31.

On to step 1:
The number 31 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 31

On to step 2:
The number 31 fits into 14 0 times, leaving a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Append the next digit (2) from the dividend to 14 and continue with: 142 / 31

Moving on to step 3:
31 can be fit into 142 4 times, resulting in a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 124 away from 142, we end up with 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 31

Step 4:
If we divide 187 by 31, we get 6 and a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 46.0
If we take 186 away from 187, we end up with 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 31

On to step 5:
If we divide 16 by 31, we get 0 and a remainder of 16.
The next digit of our result is 0. 
Result so far: 460.0
If we subtract 0 from 16, we get 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 31

Moving on to step 6:
31 goes into 167 5 times with a remainder of 12.
Write down 5 as next digit of the result. 
Result so far: 4605.0
The remainder is 12 after subtracting 155 from 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
120 divided by 31 is 3 with a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 4605.3
If we subtract 93 from 120, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 8:
31 goes into 270 8 times with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 4605.38
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.

On to step 9:
31 can be fit into 220 7 times, resulting in a remainder of 3.
The next digit of our result is 7. 
Result so far: 4605.387
If we take 217 away from 220, we end up with 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 10:
31 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 4605.387
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 11:
When dividing 300 by 31, we get 9 with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 4605.38709
Subtracting 279 from 300 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 12:
210 divided by 31 is 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 4605.387096
The remainder is 24 after subtracting 186 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 13:
When dividing 240 by 31, we get 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 4605.3870967
If we take 217 away from 240, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 14:
31 can be fit into 230 7 times, resulting in a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 4605.38709677
The remainder is 13 after subtracting 217 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 4605.38709677 with a remaining 1.3e-08.