We look at the division of 107174 by 4 
We want to figure out the number of times 107174 can be divided by 4.

Advancing to step 1:
1 divided by 4 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 4

Let's proceed to step 2:
4 can be fit into 10 2 times, resulting in a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 8 from 10 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 3:
The number 4 fits into 27 6 times, leaving a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Deduct 24 from 27 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 4

Moving on to step 4:
The number 4 fits into 31 7 times, leaving a remainder of 3.
The next digit of our result is 7. 
Result so far: 267.0
The remainder is 3 after subtracting 28 from 31.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 4

Let's proceed to step 5:
4 can be fit into 37 9 times, resulting in a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 2679.0
Subtracting 36 from 37 leaves us with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 4

Step 6:
The number 4 fits into 14 3 times, leaving a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 26793.0
The remainder is 2 after subtracting 12 from 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
The number 4 fits into 20 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 26793.5
If we take 20 away from 20, we end up 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.

Advancing to step 8:
4 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 26793.5
Deduct 0 from 0 and we're left 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.

Step 9:
4 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 26793.5
Deduct 0 from 0 and we're left 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.

The final outcome is 26793.5, with a leftover of 0.0.