109304 ÷ 70 
Our goal is to divide 109304 by 70.

Let's proceed to step 1:
70 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
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 / 70

Let's proceed to step 2:
70 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 70

Advancing to step 3:
The number 70 fits into 109 1 times, leaving a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 70 from 109 and we're left with 39.
Include the next digit (3) from the dividend after 39, then repeat: 393 / 70

Advancing to step 4:
If we divide 393 by 70, we get 5 and a remainder of 43.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Deduct 350 from 393 and we're left with 43.
Include the next digit (0) from the dividend after 43, then repeat: 430 / 70

Going ahead to step 5:
70 goes into 430 6 times with a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 156.0
Subtracting 420 from 430 leaves us with 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 70

Let's proceed to step 6:
70 goes into 104 1 times with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 1561.0
The remainder is 34 after subtracting 70 from 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
70 goes into 340 4 times with a remainder of 60.
The number 4 becomes the next digit in our result. 
Result so far: 1561.4
If we subtract 280 from 340, we 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.

Advancing to step 8:
70 can be fit into 600 8 times, resulting in a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 1561.48
The remainder is 40 after subtracting 560 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
When dividing 400 by 70, we get 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 1561.485
Subtract 350 from 400 to get 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:
If we divide 500 by 70, we get 7 and a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 1561.4857
The remainder is 10 after subtracting 490 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 11:
The number 70 fits into 100 1 times, leaving a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 1561.48571
If we take 70 away from 100, we end up 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.

Moving on to step 12:
The number 70 fits into 300 4 times, leaving a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 1561.485714
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.

Moving on to step 13:
200 divided by 70 is 2 with a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 1561.4857142
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.

Step 14:
70 goes into 600 8 times with a remainder of 40.
The next digit of our result is 8. 
Result so far: 1561.48571428
The remainder is 40 after subtracting 560 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 1561.48571428 with a remaining 4e-08.