105140 ÷ 68 
We want to figure out the number of times 105140 can be divided by 68.

Let's proceed to step 1:
1 divided by 68 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 68

Advancing to step 2:
If we divide 10 by 68, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Bring next digit (5) of the dividend behind the 10 and repeat the process: 105 / 68

Going ahead to step 3:
68 can be fit into 105 1 times, resulting in a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 68 from 105 to get 37.
Fetch the next digit (1) from the dividend, attach it to 37 and continue: 371 / 68

Step 4:
If we divide 371 by 68, we get 5 and a remainder of 31.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Deduct 340 from 371 and we're left with 31.
Include the next digit (4) from the dividend after 31, then repeat: 314 / 68

Moving on to step 5:
68 goes into 314 4 times with a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 154.0
If we take 272 away from 314, we end up with 42.
Include the next digit (0) from the dividend after 42, then repeat: 420 / 68

Moving on to step 6:
When dividing 420 by 68, we get 6 with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 1546.0
Deduct 408 from 420 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
120 divided by 68 is 1 with a remainder of 52.
The next digit of our result is 1. 
Result so far: 1546.1
If we subtract 68 from 120, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 8:
The number 68 fits into 520 7 times, leaving a remainder of 44.
Write down 7 as next digit of the result. 
Result so far: 1546.17
Deduct 476 from 520 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 9:
If we divide 440 by 68, we get 6 and a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 1546.176
If we take 408 away from 440, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 10:
320 divided by 68 is 4 with a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 1546.1764
Deduct 272 from 320 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 11:
If we divide 480 by 68, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 1546.17647
The remainder is 4 after subtracting 476 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
The number 68 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 1546.17647
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
68 goes into 400 5 times with a remainder of 60.
The next digit of our result is 5. 
Result so far: 1546.1764705
If we take 340 away from 400, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
68 goes into 600 8 times with a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 1546.17647058
The remainder is 56 after subtracting 544 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 1546.17647058, with a leftover of 5.6e-08.