We're dividing 43267 by 95 
Our goal is to divide 43267 by 95.

On to step 1:
When dividing 4 by 95, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 95

Moving on to step 2:
95 can be fit into 43 0 times, resulting in a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Include the next digit (2) from the dividend after 43, then repeat: 432 / 95

Moving on to step 3:
95 goes into 432 4 times with a remainder of 52.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 380 from 432 leaves us with 52.
Bring next digit (6) of the dividend behind the 52 and repeat the process: 526 / 95

On to step 4:
The number 95 fits into 526 5 times, leaving a remainder of 51.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
Deduct 475 from 526 and we're left with 51.
Grab the next digit (7) from the dividend, add it to 51, then carry on: 517 / 95

Step 5:
If we divide 517 by 95, we get 5 and a remainder of 42.
Use 5 as the next digit of our solution. 
Result so far: 455.0
Subtracting 475 from 517 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 6:
420 divided by 95 is 4 with a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 455.4
If we take 380 away from 420, we end up 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.

Step 7:
400 divided by 95 is 4 with a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 455.44
Deduct 380 from 400 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.

Our division results in 455.44 with a remaining 0.02.