We look at the division of 206731 by 22 
Let's see how many times 22 fits into 206731.

Let's proceed to step 1:
22 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 22

On to step 2:
The number 22 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 22

Let's proceed to step 3:
The number 22 fits into 206 9 times, leaving a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 198 from 206 and we're left with 8.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 22

Moving on to step 4:
When dividing 87 by 22, we get 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 93.0
If we take 66 away from 87, we end up with 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 22

On to step 5:
When dividing 213 by 22, we get 9 with a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 939.0
The remainder is 15 after subtracting 198 from 213.
Grab the next digit (1) from the dividend, add it to 15, then carry on: 151 / 22

Advancing to step 6:
When dividing 151 by 22, we get 6 with a remainder of 19.
Write down 6 as next digit of the result. 
Result so far: 9396.0
If we take 132 away from 151, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
The number 22 fits into 190 8 times, leaving a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 9396.8
Deduct 176 from 190 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
22 can be fit into 140 6 times, resulting in a remainder of 8.
The next digit of our result is 6. 
Result so far: 9396.86
Deduct 132 from 140 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
22 goes into 80 3 times with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 9396.863
If we subtract 66 from 80, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
140 divided by 22 is 6 with a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 9396.8636
The remainder is 8 after subtracting 132 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
If we divide 80 by 22, we get 3 and a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 9396.86363
The remainder is 14 after subtracting 66 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
The number 22 fits into 140 6 times, leaving a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 9396.863636
The remainder is 8 after subtracting 132 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 13:
22 goes into 80 3 times with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 9396.8636363
Subtracting 66 from 80 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 14:
The number 22 fits into 140 6 times, leaving a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 9396.86363636
If we subtract 132 from 140, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 9396.86363636 and a remainder of 8e-09.