We look at the division of 131551 by 67 
We want to figure out the number of times 131551 can be divided by 67.

Advancing to step 1:
The number 67 fits into 1 0 times, leaving 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.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 67

Going ahead to step 2:
When dividing 13 by 67, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Append the next digit (1) from the dividend to 13 and continue with: 131 / 67

Going ahead to step 3:
131 divided by 67 is 1 with a remainder of 64.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 64 after subtracting 67 from 131.
Fetch the next digit (5) from the dividend, attach it to 64 and continue: 645 / 67

Step 4:
67 goes into 645 9 times with a remainder of 42.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Deduct 603 from 645 and we're left with 42.
Grab the next digit (5) from the dividend, add it to 42, then carry on: 425 / 67

Let's proceed to step 5:
If we divide 425 by 67, we get 6 and a remainder of 23.
The next digit of our result is 6. 
Result so far: 196.0
If we subtract 402 from 425, we get 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 67

Let's proceed to step 6:
67 can be fit into 231 3 times, resulting in a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 1963.0
The remainder is 30 after subtracting 201 from 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
67 can be fit into 300 4 times, resulting in a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 1963.4
If we subtract 268 from 300, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 8:
67 goes into 320 4 times with a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 1963.44
If we subtract 268 from 320, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 1963.44 with a remainder of 0.052.