We look at the division of 31563975 by 138 
Let's see how many times 138 fits into 31563975.

Let's proceed to step 1:
138 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 138

Moving on to step 2:
138 goes into 31 0 times with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Include the next digit (5) from the dividend after 31, then repeat: 315 / 138

On to step 3:
138 goes into 315 2 times with a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 276 away from 315, we end up with 39.
Bring next digit (6) of the dividend behind the 39 and repeat the process: 396 / 138

Going ahead to step 4:
The number 138 fits into 396 2 times, leaving a remainder of 120.
The next digit of our result is 2. 
Result so far: 22.0
Deduct 276 from 396 and we're left with 120.
Append the next digit (3) from the dividend to 120 and continue with: 1203 / 138

Advancing to step 5:
If we divide 1203 by 138, we get 8 and a remainder of 99.
Record the quotient 8 as the next digit in the result. 
Result so far: 228.0
Subtract 1104 from 1203 to get 99.
Fetch the next digit (9) from the dividend, attach it to 99 and continue: 999 / 138

Let's proceed to step 6:
The number 138 fits into 999 7 times, leaving a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 2287.0
If we subtract 966 from 999, we get 33.
Fetch the next digit (7) from the dividend, attach it to 33 and continue: 337 / 138

Moving on to step 7:
138 goes into 337 2 times with a remainder of 61.
Use 2 as the next digit of our solution. 
Result so far: 22872.0
Subtracting 276 from 337 leaves us with 61.
Take the next digit (5) from the dividend and append it to 61, then repeat: 615 / 138

Let's proceed to step 8:
The number 138 fits into 615 4 times, leaving a remainder of 63.
Put 4 as the next digit of the answer. 
Result so far: 228724.0
Subtract 552 from 615 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 9:
The number 138 fits into 630 4 times, leaving a remainder of 78.
Record the quotient 4 as the next digit in the result. 
Result so far: 228724.4
If we subtract 552 from 630, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Going ahead to step 10:
When dividing 780 by 138, we get 5 with a remainder of 90.
Record the quotient 5 as the next digit in the result. 
Result so far: 228724.45
If we take 690 away from 780, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 11:
900 divided by 138 is 6 with a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 228724.456
The remainder is 72 after subtracting 828 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 12:
The number 138 fits into 720 5 times, leaving a remainder of 30.
The next digit of our result is 5. 
Result so far: 228724.4565
Subtracting 690 from 720 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 13:
300 divided by 138 is 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 228724.45652
Subtract 276 from 300 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 14:
The number 138 fits into 240 1 times, leaving a remainder of 102.
Use 1 as the next digit of our solution. 
Result so far: 228724.456521
Deduct 138 from 240 and we're left with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Moving on to step 15:
138 goes into 1020 7 times with a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 228724.4565217
The remainder is 54 after subtracting 966 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 16:
138 goes into 540 3 times with a remainder of 126.
Record the quotient 3 as the next digit in the result. 
Result so far: 228724.45652173
If we take 414 away from 540, we end up with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

After the division, we end up with 228724.45652173 and a remainder of 1.26e-07.