Let's divide 131147 by 46
We're looking to find how many times 46 goes into 131147.

On to step 1:
46 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 46

Moving on to step 2:
The number 46 fits into 13 0 times, leaving a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 46

Step 3:
131 divided by 46 is 2 with a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 92 away from 131, we end up with 39.
Append the next digit (1) from the dividend to 39 and continue with: 391 / 46

Step 4:
46 goes into 391 8 times with a remainder of 23.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we subtract 368 from 391, we get 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 46

Step 5:
46 goes into 234 5 times with a remainder of 4.
Record the quotient 5 as the next digit in the result. 
Result so far: 285.0
If we take 230 away from 234, we end up with 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 46

Let's proceed to step 6:
If we divide 47 by 46, we get 1 and a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 2851.0
Deduct 46 from 47 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
46 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 2851.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
If we divide 100 by 46, we get 2 and a remainder of 8.
The next digit of our result is 2. 
Result so far: 2851.02
Subtract 92 from 100 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 9:
When dividing 80 by 46, we get 1 with a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 2851.021
Subtracting 46 from 80 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 10:
46 can be fit into 340 7 times, resulting in a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 2851.0217
The remainder is 18 after subtracting 322 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 11:
The number 46 fits into 180 3 times, leaving a remainder of 42.
Record the quotient 3 as the next digit in the result. 
Result so far: 2851.02173
If we take 138 away from 180, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 12:
46 goes into 420 9 times with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 2851.021739
If we take 414 away from 420, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 13:
When dividing 60 by 46, we get 1 with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 2851.0217391
Deduct 46 from 60 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 14:
When dividing 140 by 46, we get 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 2851.02173913
Subtracting 138 from 140 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final outcome is 2851.02173913, with a leftover of 2e-09.