We look at the division of 109400 by 91 
We're looking to find how many times 91 goes into 109400.

On to step 1:
The number 91 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 91

Advancing to step 2:
10 divided by 91 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 91

Going ahead to step 3:
When dividing 109 by 91, we get 1 with a remainder of 18.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 18 after subtracting 91 from 109.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 91

Step 4:
If we divide 184 by 91, we get 2 and a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 182 from 184 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 91

Going ahead to step 5:
91 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 120.0
Deduct 0 from 20 and we're left with 20.
Fetch the next digit (0) from the dividend, attach it to 20 and continue: 200 / 91

Going ahead to step 6:
The number 91 fits into 200 2 times, leaving a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 1202.0
Deduct 182 from 200 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
180 divided by 91 is 1 with a remainder of 89.
Use 1 as the next digit of our solution. 
Result so far: 1202.1
The remainder is 89 after subtracting 91 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Going ahead to step 8:
The number 91 fits into 890 9 times, leaving a remainder of 71.
The next digit of our result is 9. 
Result so far: 1202.19
If we subtract 819 from 890, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 9:
When dividing 710 by 91, we get 7 with a remainder of 73.
Record the quotient 7 as the next digit in the result. 
Result so far: 1202.197
Subtracting 637 from 710 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 10:
The number 91 fits into 730 8 times, leaving a remainder of 2.
The next digit of our result is 8. 
Result so far: 1202.1978
Subtract 728 from 730 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 11:
91 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 1202.1978
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 12:
200 divided by 91 is 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 1202.197802
Deduct 182 from 200 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 13:
91 goes into 180 1 times with a remainder of 89.
The number 1 becomes the next digit in our result. 
Result so far: 1202.1978021
If we subtract 91 from 180, we get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Going ahead to step 14:
The number 91 fits into 890 9 times, leaving a remainder of 71.
Put 9 as the next digit of the answer. 
Result so far: 1202.19780219
Subtract 819 from 890 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Our division results in 1202.19780219 with a remaining 7.1e-08.