We look at the division of 31739867 by 135 
We're looking to find how many times 135 goes into 31739867.

Going ahead to step 1:
3 divided by 135 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 135

Advancing to step 2:
135 goes into 31 0 times with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (7) of the dividend behind the 31 and repeat the process: 317 / 135

Let's proceed to step 3:
If we divide 317 by 135, we get 2 and a remainder of 47.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 270 away from 317, we end up with 47.
Bring next digit (3) of the dividend behind the 47 and repeat the process: 473 / 135

Step 4:
135 can be fit into 473 3 times, resulting in a remainder of 68.
The next digit of our result is 3. 
Result so far: 23.0
The remainder is 68 after subtracting 405 from 473.
Take the next digit (9) from the dividend and append it to 68, then repeat: 689 / 135

Advancing to step 5:
If we divide 689 by 135, we get 5 and a remainder of 14.
The number 5 becomes the next digit in our result. 
Result so far: 235.0
Deduct 675 from 689 and we're left with 14.
Take the next digit (8) from the dividend and append it to 14, then repeat: 148 / 135

On to step 6:
When dividing 148 by 135, we get 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 2351.0
Subtracting 135 from 148 leaves us with 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 135

Moving on to step 7:
135 goes into 136 1 times with a remainder of 1.
The next digit of our result is 1. 
Result so far: 23511.0
Subtracting 135 from 136 leaves us with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 135

On to step 8:
135 can be fit into 17 0 times, resulting in a remainder of 17.
The next digit of our result is 0. 
Result so far: 235110.0
Subtracting 0 from 17 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 9:
135 goes into 170 1 times with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 235110.1
Subtract 135 from 170 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 10:
The number 135 fits into 350 2 times, leaving a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 235110.12
Subtract 270 from 350 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 11:
If we divide 800 by 135, we get 5 and a remainder of 125.
Write down 5 as next digit of the result. 
Result so far: 235110.125
Deduct 675 from 800 and we're left with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Advancing to step 12:
When dividing 1250 by 135, we get 9 with a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 235110.1259
If we subtract 1215 from 1250, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 13:
The number 135 fits into 350 2 times, leaving a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 235110.12592
Subtracting 270 from 350 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 14:
If we divide 800 by 135, we get 5 and a remainder of 125.
Record the quotient 5 as the next digit in the result. 
Result so far: 235110.125925
Subtracting 675 from 800 leaves us with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Step 15:
The number 135 fits into 1250 9 times, leaving a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 235110.1259259
The remainder is 35 after subtracting 1215 from 1250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 16:
135 goes into 350 2 times with a remainder of 80.
The next digit of our result is 2. 
Result so far: 235110.12592592
If we subtract 270 from 350, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 235110.12592592 and a remainder of 8e-08.