We look at the division of 109447 by 4 
Let's see how many times 4 fits into 109447.

Step 1:
4 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
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 / 4

On to step 2:
4 can be fit into 10 2 times, resulting in a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 8 from 10 to get 2.
Grab the next digit (9) from the dividend, add it to 2, then carry on: 29 / 4

Moving on to step 3:
When dividing 29 by 4, we get 7 with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
If we subtract 28 from 29, we get 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 4

On to step 4:
If we divide 14 by 4, we get 3 and a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 273.0
If we subtract 12 from 14, we get 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 4

Moving on to step 5:
4 can be fit into 24 6 times, resulting in a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 2736.0
If we subtract 24 from 24, we get 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 4

On to step 6:
When dividing 7 by 4, we get 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 27361.0
If we take 4 away from 7, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
The number 4 fits into 30 7 times, leaving a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 27361.7
If we subtract 28 from 30, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
If we divide 20 by 4, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 27361.75
Subtract 20 from 20 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
When dividing 0 by 4, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 27361.75
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
4 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 27361.75
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 27361.75 with a remainder of 0.0.