We look at the division of 32731017 by 148 
Our goal is to divide 32731017 by 148.

Moving on to step 1:
The number 148 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 148

Moving on to step 2:
32 divided by 148 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (7) of the dividend behind the 32 and repeat the process: 327 / 148

On to step 3:
327 divided by 148 is 2 with a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 296 from 327 and we're left with 31.
Bring next digit (3) of the dividend behind the 31 and repeat the process: 313 / 148

Moving on to step 4:
The number 148 fits into 313 2 times, leaving a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 296 from 313 and we're left with 17.
Bring next digit (1) of the dividend behind the 17 and repeat the process: 171 / 148

Step 5:
171 divided by 148 is 1 with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 221.0
The remainder is 23 after subtracting 148 from 171.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 148

Let's proceed to step 6:
When dividing 230 by 148, we get 1 with a remainder of 82.
Put 1 as the next digit of the answer. 
Result so far: 2211.0
If we take 148 away from 230, we end up with 82.
Fetch the next digit (1) from the dividend, attach it to 82 and continue: 821 / 148

Step 7:
When dividing 821 by 148, we get 5 with a remainder of 81.
The number 5 becomes the next digit in our result. 
Result so far: 22115.0
Deduct 740 from 821 and we're left with 81.
Append the next digit (7) from the dividend to 81 and continue with: 817 / 148

Step 8:
When dividing 817 by 148, we get 5 with a remainder of 77.
Put 5 as the next digit of the answer. 
Result so far: 221155.0
Subtract 740 from 817 to get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Step 9:
148 goes into 770 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 221155.5
Deduct 740 from 770 and we're left 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.

Let's proceed to step 10:
The number 148 fits into 300 2 times, leaving a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 221155.52
The remainder is 4 after subtracting 296 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 11:
40 divided by 148 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 221155.52
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
400 divided by 148 is 2 with a remainder of 104.
The number 2 becomes the next digit in our result. 
Result so far: 221155.5202
If we subtract 296 from 400, we get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Let's proceed to step 13:
148 can be fit into 1040 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 221155.52027
Subtract 1036 from 1040 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
148 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 221155.52027
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 15:
The number 148 fits into 400 2 times, leaving a remainder of 104.
The number 2 becomes the next digit in our result. 
Result so far: 221155.5202702
Subtract 296 from 400 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Step 16:
148 goes into 1040 7 times with a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 221155.52027027
Deduct 1036 from 1040 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 221155.52027027 with a remaining 4e-09.