We're dividing 109426 by 87 
We want to figure out the number of times 109426 can be divided by 87.

Going ahead to step 1:
87 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 87

Going ahead to step 2:
If we divide 10 by 87, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 87

Advancing to step 3:
The number 87 fits into 109 1 times, leaving a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 87 from 109 and we're left with 22.
Grab the next digit (4) from the dividend, add it to 22, then carry on: 224 / 87

On to step 4:
87 goes into 224 2 times with a remainder of 50.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we subtract 174 from 224, we get 50.
Bring next digit (2) of the dividend behind the 50 and repeat the process: 502 / 87

Let's proceed to step 5:
87 goes into 502 5 times with a remainder of 67.
Use 5 as the next digit of our solution. 
Result so far: 125.0
If we subtract 435 from 502, we get 67.
Fetch the next digit (6) from the dividend, attach it to 67 and continue: 676 / 87

Going ahead to step 6:
If we divide 676 by 87, we get 7 and a remainder of 67.
Use 7 as the next digit of our solution. 
Result so far: 1257.0
If we take 609 away from 676, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 7:
The number 87 fits into 670 7 times, leaving a remainder of 61.
Use 7 as the next digit of our solution. 
Result so far: 1257.7
Deduct 609 from 670 and we're left with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 8:
If we divide 610 by 87, we get 7 and a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 1257.77
Subtract 609 from 610 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

After the division, we end up with 1257.77 and a remainder of 0.001.