31062707 ÷ 132 
Our goal is to divide 31062707 by 132.

Step 1:
132 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 132

Step 2:
132 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: 0.0
If we subtract 0 from 31, we get 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 132

Going ahead to step 3:
If we divide 310 by 132, we get 2 and a remainder of 46.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 264 from 310, we get 46.
Append the next digit (6) from the dividend to 46 and continue with: 466 / 132

Let's proceed to step 4:
If we divide 466 by 132, we get 3 and a remainder of 70.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 70 after subtracting 396 from 466.
Grab the next digit (2) from the dividend, add it to 70, then carry on: 702 / 132

Advancing to step 5:
132 can be fit into 702 5 times, resulting in a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 235.0
The remainder is 42 after subtracting 660 from 702.
Bring next digit (7) of the dividend behind the 42 and repeat the process: 427 / 132

On to step 6:
When dividing 427 by 132, we get 3 with a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 2353.0
Subtract 396 from 427 to get 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 132

Advancing to step 7:
310 divided by 132 is 2 with a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 23532.0
If we subtract 264 from 310, we get 46.
Append the next digit (7) from the dividend to 46 and continue with: 467 / 132

Going ahead to step 8:
When dividing 467 by 132, we get 3 with a remainder of 71.
Write down 3 as next digit of the result. 
Result so far: 235323.0
The remainder is 71 after subtracting 396 from 467.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Going ahead to step 9:
710 divided by 132 is 5 with a remainder of 50.
The next digit of our result is 5. 
Result so far: 235323.5
Subtracting 660 from 710 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 10:
500 divided by 132 is 3 with a remainder of 104.
Put 3 as the next digit of the answer. 
Result so far: 235323.53
Subtracting 396 from 500 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Step 11:
132 goes into 1040 7 times with a remainder of 116.
Put 7 as the next digit of the answer. 
Result so far: 235323.537
Subtracting 924 from 1040 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 12:
132 goes into 1160 8 times with a remainder of 104.
Use 8 as the next digit of our solution. 
Result so far: 235323.5378
Subtracting 1056 from 1160 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

On to step 13:
When dividing 1040 by 132, we get 7 with a remainder of 116.
Write down 7 as next digit of the result. 
Result so far: 235323.53787
Deduct 924 from 1040 and we're left with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 14:
132 goes into 1160 8 times with a remainder of 104.
Write down 8 as next digit of the result. 
Result so far: 235323.537878
The remainder is 104 after subtracting 1056 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 15:
The number 132 fits into 1040 7 times, leaving a remainder of 116.
Use 7 as the next digit of our solution. 
Result so far: 235323.5378787
Deduct 924 from 1040 and we're left with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

On to step 16:
If we divide 1160 by 132, we get 8 and a remainder of 104.
Use 8 as the next digit of our solution. 
Result so far: 235323.53787878
Subtract 1056 from 1160 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

In conclusion, the division gives 235323.53787878 with a balance of 1.04e-07.