We're dividing 22681 by 95 
We want to figure out the number of times 22681 can be divided by 95.

On to step 1:
2 divided by 95 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 95

On to step 2:
22 divided by 95 is 0 with a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 22, we end up with 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 95

Moving on to step 3:
When dividing 226 by 95, we get 2 with a remainder of 36.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 190 from 226 and we're left with 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 95

Step 4:
When dividing 368 by 95, we get 3 with a remainder of 83.
The next digit of our result is 3. 
Result so far: 23.0
If we take 285 away from 368, we end up with 83.
Grab the next digit (1) from the dividend, add it to 83, then carry on: 831 / 95

Going ahead to step 5:
95 goes into 831 8 times with a remainder of 71.
The number 8 becomes the next digit in our result. 
Result so far: 238.0
Subtracting 760 from 831 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 6:
If we divide 710 by 95, we get 7 and a remainder of 45.
The next digit of our result is 7. 
Result so far: 238.7
If we take 665 away from 710, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 7:
95 goes into 450 4 times with a remainder of 70.
Put 4 as the next digit of the answer. 
Result so far: 238.74
If we take 380 away from 450, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 8:
700 divided by 95 is 7 with a remainder of 35.
The next digit of our result is 7. 
Result so far: 238.747
Deduct 665 from 700 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 9:
When dividing 350 by 95, we get 3 with a remainder of 65.
Use 3 as the next digit of our solution. 
Result so far: 238.7473
Subtract 285 from 350 to get 65.
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 10:
650 divided by 95 is 6 with a remainder of 80.
The number 6 becomes the next digit in our result. 
Result so far: 238.74736
Subtracting 570 from 650 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 11:
95 can be fit into 800 8 times, resulting in a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 238.747368
The remainder is 40 after subtracting 760 from 800.
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 12:
95 can be fit into 400 4 times, resulting in a remainder of 20.
The next digit of our result is 4. 
Result so far: 238.7473684
The remainder is 20 after subtracting 380 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 13:
95 can be fit into 200 2 times, resulting in a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 238.74736842
Deduct 190 from 200 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 238.74736842 with a remainder of 1e-08.