We look at the division of 120540 by 94 
We want to divide 120540 by 94.

Let's proceed to step 1:
94 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
The remainder is 1 after subtracting 0 from 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 94

On to step 2:
If we divide 12 by 94, we get 0 and a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Include the next digit (0) from the dividend after 12, then repeat: 120 / 94

Let's proceed to step 3:
When dividing 120 by 94, we get 1 with a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
If we take 94 away from 120, we end up with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 94

On to step 4:
The number 94 fits into 265 2 times, leaving a remainder of 77.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we take 188 away from 265, we end up with 77.
Grab the next digit (4) from the dividend, add it to 77, then carry on: 774 / 94

Advancing to step 5:
The number 94 fits into 774 8 times, leaving a remainder of 22.
The next digit of our result is 8. 
Result so far: 128.0
If we take 752 away from 774, we end up with 22.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 94

Advancing to step 6:
If we divide 220 by 94, we get 2 and a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 1282.0
If we take 188 away from 220, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 7:
94 goes into 320 3 times with a remainder of 38.
The next digit of our result is 3. 
Result so far: 1282.3
Subtracting 282 from 320 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
When dividing 380 by 94, we get 4 with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 1282.34
Deduct 376 from 380 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
94 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1282.34
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
400 divided by 94 is 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 1282.3404
If we subtract 376 from 400, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 11:
94 goes into 240 2 times with a remainder of 52.
The next digit of our result is 2. 
Result so far: 1282.34042
If we subtract 188 from 240, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 12:
When dividing 520 by 94, we get 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 1282.340425
If we subtract 470 from 520, we 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.

Going ahead to step 13:
500 divided by 94 is 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 1282.3404255
If we take 470 away from 500, 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.

The final result is 1282.3404255 with a remainder of 3e-07.