We look at the division of 109481 by 21 
Let's see how many times 21 fits into 109481.

Moving on to step 1:
If we divide 1 by 21, we get 0 and 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.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 21

Advancing to step 2:
21 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Append the next digit (9) from the dividend to 10 and continue with: 109 / 21

Advancing to step 3:
21 can be fit into 109 5 times, resulting in a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 4 after subtracting 105 from 109.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 21

Let's proceed to step 4:
21 goes into 44 2 times with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
The remainder is 2 after subtracting 42 from 44.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 21

Step 5:
21 goes into 28 1 times with a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 521.0
The remainder is 7 after subtracting 21 from 28.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 21

Step 6:
The number 21 fits into 71 3 times, leaving a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 5213.0
The remainder is 8 after subtracting 63 from 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
21 goes into 80 3 times with a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 5213.3
Subtract 63 from 80 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 8:
170 divided by 21 is 8 with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 5213.38
Subtract 168 from 170 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.

Moving on to step 9:
The number 21 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 5213.38
Deduct 0 from 20 and we're left 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.

Advancing to step 10:
21 goes into 200 9 times with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 5213.3809
Subtracting 189 from 200 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 11:
110 divided by 21 is 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 5213.38095
Subtracting 105 from 110 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.

Advancing to step 12:
21 can be fit into 50 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 5213.380952
Deduct 42 from 50 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 13:
21 can be fit into 80 3 times, resulting in a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 5213.3809523
The remainder is 17 after subtracting 63 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 14:
When dividing 170 by 21, we get 8 with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 5213.38095238
Subtract 168 from 170 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.

The quotient of the division is 5213.38095238, and the remainder is 2e-09.