We look at the division of 109167 by 85 
We want to figure out the number of times 109167 can be divided by 85.

Advancing to step 1:
1 divided by 85 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 85

Moving on to step 2:
85 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 85

Going ahead to step 3:
85 goes into 109 1 times with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 24 after subtracting 85 from 109.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 85

Going ahead to step 4:
241 divided by 85 is 2 with a remainder of 71.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 71 after subtracting 170 from 241.
Append the next digit (6) from the dividend to 71 and continue with: 716 / 85

Going ahead to step 5:
716 divided by 85 is 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 128.0
The remainder is 36 after subtracting 680 from 716.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 85

Going ahead to step 6:
367 divided by 85 is 4 with a remainder of 27.
The next digit of our result is 4. 
Result so far: 1284.0
Deduct 340 from 367 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
85 goes into 270 3 times with a remainder of 15.
Record the quotient 3 as the next digit in the result. 
Result so far: 1284.3
If we subtract 255 from 270, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 8:
85 goes into 150 1 times with a remainder of 65.
Record the quotient 1 as the next digit in the result. 
Result so far: 1284.31
The remainder is 65 after subtracting 85 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

On to step 9:
85 can be fit into 650 7 times, resulting in a remainder of 55.
Put 7 as the next digit of the answer. 
Result so far: 1284.317
The remainder is 55 after subtracting 595 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 10:
85 goes into 550 6 times with a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 1284.3176
If we subtract 510 from 550, we 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.

Going ahead to step 11:
If we divide 400 by 85, we get 4 and a remainder of 60.
The next digit of our result is 4. 
Result so far: 1284.31764
The remainder is 60 after subtracting 340 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 12:
85 goes into 600 7 times with a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 1284.317647
Subtract 595 from 600 to get 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 13:
The number 85 fits into 50 0 times, leaving a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 1284.317647
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 14:
85 can be fit into 500 5 times, resulting in a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 1284.31764705
Subtract 425 from 500 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

After the division, we end up with 1284.31764705 and a remainder of 7.5e-08.