We look at the division of 132705 by 95 
We want to figure out the number of times 132705 can be divided by 95.

Moving on to step 1:
95 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 95

On to step 2:
95 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 95

Step 3:
95 can be fit into 132 1 times, resulting in a remainder of 37.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 37 after subtracting 95 from 132.
Append the next digit (7) from the dividend to 37 and continue with: 377 / 95

Step 4:
377 divided by 95 is 3 with a remainder of 92.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 285 away from 377, we end up with 92.
Grab the next digit (0) from the dividend, add it to 92, then carry on: 920 / 95

Step 5:
95 can be fit into 920 9 times, resulting in a remainder of 65.
Put 9 as the next digit of the answer. 
Result so far: 139.0
Deduct 855 from 920 and we're left with 65.
Grab the next digit (5) from the dividend, add it to 65, then carry on: 655 / 95

Going ahead to step 6:
655 divided by 95 is 6 with a remainder of 85.
Write down 6 as next digit of the result. 
Result so far: 1396.0
Subtract 570 from 655 to get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 7:
95 can be fit into 850 8 times, resulting in a remainder of 90.
The next digit of our result is 8. 
Result so far: 1396.8
If we take 760 away from 850, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 8:
95 goes into 900 9 times with a remainder of 45.
Use 9 as the next digit of our solution. 
Result so far: 1396.89
Subtract 855 from 900 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 9:
The number 95 fits into 450 4 times, leaving a remainder of 70.
Write down 4 as next digit of the result. 
Result so far: 1396.894
Deduct 380 from 450 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
The number 95 fits into 700 7 times, leaving a remainder of 35.
Write down 7 as next digit of the result. 
Result so far: 1396.8947
If we take 665 away from 700, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 11:
95 goes into 350 3 times with a remainder of 65.
The next digit of our result is 3. 
Result so far: 1396.89473
Subtract 285 from 350 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 12:
When dividing 650 by 95, we get 6 with a remainder of 80.
Put 6 as the next digit of the answer. 
Result so far: 1396.894736
If we take 570 away from 650, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 13:
95 goes into 800 8 times with a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 1396.8947368
Deduct 760 from 800 and we're left 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 14:
95 goes into 400 4 times with a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 1396.89473684
Subtracting 380 from 400 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.

The final outcome is 1396.89473684, with a leftover of 2e-08.