We divide 109500 by 70
Our goal is to divide 109500 by 70.

Going ahead to step 1:
70 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 70

Moving on to step 2:
The number 70 fits into 10 0 times, leaving 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.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 70

Advancing to step 3:
70 can be fit into 109 1 times, resulting in a remainder of 39.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 70 from 109 to get 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 70

On to step 4:
70 can be fit into 395 5 times, resulting in a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Deduct 350 from 395 and we're left with 45.
Bring next digit (0) of the dividend behind the 45 and repeat the process: 450 / 70

Moving on to step 5:
The number 70 fits into 450 6 times, leaving a remainder of 30.
The next digit of our result is 6. 
Result so far: 156.0
The remainder is 30 after subtracting 420 from 450.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 70

Step 6:
70 goes into 300 4 times with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 1564.0
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 7:
200 divided by 70 is 2 with a remainder of 60.
The next digit of our result is 2. 
Result so far: 1564.2
Subtracting 140 from 200 leaves us 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 8:
600 divided by 70 is 8 with a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 1564.28
If we subtract 560 from 600, 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.

Let's proceed to step 9:
70 can be fit into 400 5 times, resulting in a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 1564.285
Deduct 350 from 400 and we're left 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 10:
When dividing 500 by 70, we get 7 with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 1564.2857
Subtract 490 from 500 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 11:
The number 70 fits into 100 1 times, leaving a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 1564.28571
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 12:
The number 70 fits into 300 4 times, leaving a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 1564.285714
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
70 can be fit into 200 2 times, resulting in a remainder of 60.
Write down 2 as next digit of the result. 
Result so far: 1564.2857142
Subtract 140 from 200 to get 60.
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 14:
70 goes into 600 8 times with a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 1564.28571428
If we subtract 560 from 600, 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.

After the division, we end up with 1564.28571428 and a remainder of 4e-08.