Let's divide 105440 by 91
We're looking to find how many times 91 goes into 105440.

Advancing to step 1:
1 divided by 91 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 91

Step 2:
If we divide 10 by 91, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (5) of the dividend behind the 10 and repeat the process: 105 / 91

Let's proceed to step 3:
91 goes into 105 1 times with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 91 from 105 to get 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 91

Going ahead to step 4:
The number 91 fits into 144 1 times, leaving a remainder of 53.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 91 from 144 to get 53.
Grab the next digit (4) from the dividend, add it to 53, then carry on: 534 / 91

On to step 5:
If we divide 534 by 91, we get 5 and a remainder of 79.
Write down 5 as next digit of the result. 
Result so far: 115.0
The remainder is 79 after subtracting 455 from 534.
Include the next digit (0) from the dividend after 79, then repeat: 790 / 91

Step 6:
91 goes into 790 8 times with a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 1158.0
Deduct 728 from 790 and we're left with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 7:
If we divide 620 by 91, we get 6 and a remainder of 74.
Record the quotient 6 as the next digit in the result. 
Result so far: 1158.6
Subtracting 546 from 620 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 8:
If we divide 740 by 91, we get 8 and a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 1158.68
Subtract 728 from 740 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
120 divided by 91 is 1 with a remainder of 29.
The next digit of our result is 1. 
Result so far: 1158.681
Subtract 91 from 120 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 10:
The number 91 fits into 290 3 times, leaving a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 1158.6813
If we subtract 273 from 290, we 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.

Advancing to step 11:
When dividing 170 by 91, we get 1 with a remainder of 79.
The number 1 becomes the next digit in our result. 
Result so far: 1158.68131
The remainder is 79 after subtracting 91 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 12:
790 divided by 91 is 8 with a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 1158.681318
Subtracting 728 from 790 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 13:
The number 91 fits into 620 6 times, leaving a remainder of 74.
The next digit of our result is 6. 
Result so far: 1158.6813186
The remainder is 74 after subtracting 546 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Step 14:
740 divided by 91 is 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 1158.68131868
Subtract 728 from 740 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 1158.68131868 and a remainder of 1.2e-08.