131982 ÷ 109 
We want to figure out the number of times 131982 can be divided by 109.

Advancing to step 1:
If we divide 1 by 109, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 109

Moving on to step 2:
When dividing 13 by 109, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 109

On to step 3:
When dividing 131 by 109, we get 1 with a remainder of 22.
The next digit of our result is 1. 
Result so far: 1.0
If we take 109 away from 131, we end up with 22.
Take the next digit (9) from the dividend and append it to 22, then repeat: 229 / 109

Going ahead to step 4:
109 goes into 229 2 times with a remainder of 11.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 218 from 229 leaves us with 11.
Fetch the next digit (8) from the dividend, attach it to 11 and continue: 118 / 109

Advancing to step 5:
If we divide 118 by 109, we get 1 and a remainder of 9.
The next digit of our result is 1. 
Result so far: 121.0
Subtracting 109 from 118 leaves us with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 109

Advancing to step 6:
If we divide 92 by 109, we get 0 and a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 1210.0
Deduct 0 from 92 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

On to step 7:
109 goes into 920 8 times with a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 1210.8
Deduct 872 from 920 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 8:
109 can be fit into 480 4 times, resulting in a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 1210.84
Deduct 436 from 480 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
When dividing 440 by 109, we get 4 with a remainder of 4.
The next digit of our result is 4. 
Result so far: 1210.844
Subtracting 436 from 440 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 1210.844, with a leftover of 0.0004.