Let's divide 132351 by 67
Our goal is to divide 132351 by 67.

On to step 1:
1 divided by 67 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 67

Let's proceed to step 2:
67 goes into 13 0 times 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.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 67

Moving on to step 3:
The number 67 fits into 132 1 times, leaving a remainder of 65.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 65 after subtracting 67 from 132.
Append the next digit (3) from the dividend to 65 and continue with: 653 / 67

Advancing to step 4:
If we divide 653 by 67, we get 9 and a remainder of 50.
Use 9 as the next digit of our solution. 
Result so far: 19.0
If we subtract 603 from 653, we get 50.
Append the next digit (5) from the dividend to 50 and continue with: 505 / 67

Moving on to step 5:
67 can be fit into 505 7 times, resulting in a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 197.0
If we take 469 away from 505, we end up with 36.
Fetch the next digit (1) from the dividend, attach it to 36 and continue: 361 / 67

On to step 6:
361 divided by 67 is 5 with a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 1975.0
The remainder is 26 after subtracting 335 from 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
67 goes into 260 3 times with a remainder of 59.
Write down 3 as next digit of the result. 
Result so far: 1975.3
The remainder is 59 after subtracting 201 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 8:
67 can be fit into 590 8 times, resulting in a remainder of 54.
The next digit of our result is 8. 
Result so far: 1975.38
Subtract 536 from 590 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 9:
67 goes into 540 8 times with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 1975.388
If we subtract 536 from 540, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 1975.388 with a balance of 0.0004.