132197 ÷ 43 
We want to divide 132197 by 43.

Going ahead to step 1:
When dividing 1 by 43, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 43

On to step 2:
43 can be fit into 13 0 times, resulting in a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 43

On to step 3:
When dividing 132 by 43, we get 3 with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 129 from 132 and we're left with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 43

Moving on to step 4:
43 can be fit into 31 0 times, resulting in a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtracting 0 from 31 leaves us with 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 43

On to step 5:
When dividing 319 by 43, we get 7 with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 307.0
The remainder is 18 after subtracting 301 from 319.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 43

Let's proceed to step 6:
187 divided by 43 is 4 with a remainder of 15.
Record the quotient 4 as the next digit in the result. 
Result so far: 3074.0
Deduct 172 from 187 and we're left with 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 7:
150 divided by 43 is 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 3074.3
If we subtract 129 from 150, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 8:
43 goes into 210 4 times with a remainder of 38.
The next digit of our result is 4. 
Result so far: 3074.34
Deduct 172 from 210 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
The number 43 fits into 380 8 times, leaving a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 3074.348
If we take 344 away from 380, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 10:
43 can be fit into 360 8 times, resulting in a remainder of 16.
The next digit of our result is 8. 
Result so far: 3074.3488
If we subtract 344 from 360, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 3074.3488, with a leftover of 0.00016.