132456 ÷ 31 
We want to figure out the number of times 132456 can be divided by 31.

On to step 1:
31 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 31

On to step 2:
31 can be fit into 13 0 times, resulting in a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 31

Let's proceed to step 3:
31 goes into 132 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 124 from 132 to get 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 31

Let's proceed to step 4:
84 divided by 31 is 2 with a remainder of 22.
The next digit of our result is 2. 
Result so far: 42.0
Subtract 62 from 84 to get 22.
Grab the next digit (5) from the dividend, add it to 22, then carry on: 225 / 31

Advancing to step 5:
When dividing 225 by 31, we get 7 with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 427.0
Subtracting 217 from 225 leaves us with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 31

Moving on to step 6:
If we divide 86 by 31, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 4272.0
Subtract 62 from 86 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
31 can be fit into 240 7 times, resulting in a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 4272.7
The remainder is 23 after subtracting 217 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 8:
31 goes into 230 7 times with a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 4272.77
If we take 217 away from 230, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The quotient of the division is 4272.77, and the remainder is 0.013.