We're dividing 132431 by 45 
We're looking to find how many times 45 goes into 132431.

Step 1:
When dividing 1 by 45, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 45

On to step 2:
45 can be fit into 13 0 times, resulting in a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 45

Let's proceed to step 3:
132 divided by 45 is 2 with a remainder of 42.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 90 from 132 to get 42.
Append the next digit (4) from the dividend to 42 and continue with: 424 / 45

Going ahead to step 4:
45 can be fit into 424 9 times, resulting in a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 29.0
If we subtract 405 from 424, we get 19.
Fetch the next digit (3) from the dividend, attach it to 19 and continue: 193 / 45

Moving on to step 5:
If we divide 193 by 45, we get 4 and a remainder of 13.
Put 4 as the next digit of the answer. 
Result so far: 294.0
If we take 180 away from 193, we end up with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 45

Step 6:
45 can be fit into 131 2 times, resulting in a remainder of 41.
Record the quotient 2 as the next digit in the result. 
Result so far: 2942.0
If we subtract 90 from 131, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 7:
The number 45 fits into 410 9 times, leaving a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 2942.9
Subtracting 405 from 410 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 8:
50 divided by 45 is 1 with a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 2942.91
Subtract 45 from 50 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 9:
If we divide 50 by 45, we get 1 and a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 2942.911
Subtract 45 from 50 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 2942.911 with a balance of 0.0005.