107944 ÷ 24 
We want to figure out the number of times 107944 can be divided by 24.

On to step 1:
24 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 24

Let's proceed to step 2:
When dividing 10 by 24, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 24

Advancing to step 3:
24 can be fit into 107 4 times, resulting in a remainder of 11.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 96 from 107, we get 11.
Bring next digit (9) of the dividend behind the 11 and repeat the process: 119 / 24

Step 4:
119 divided by 24 is 4 with a remainder of 23.
Write down 4 as next digit of the result. 
Result so far: 44.0
Deduct 96 from 119 and we're left with 23.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 24

Advancing to step 5:
When dividing 234 by 24, we get 9 with a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 449.0
The remainder is 18 after subtracting 216 from 234.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 24

Going ahead to step 6:
The number 24 fits into 184 7 times, leaving a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 4497.0
The remainder is 16 after subtracting 168 from 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
160 divided by 24 is 6 with a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 4497.6
Subtracting 144 from 160 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 8:
24 goes into 160 6 times with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 4497.66
Subtracting 144 from 160 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 4497.66 with a remaining 0.016.