We divide 108621 by 4
We want to figure out the number of times 108621 can be divided by 4.

Moving on to step 1:
When dividing 1 by 4, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 4

Step 2:
4 goes into 10 2 times with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 8 from 10 leaves us with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 4

On to step 3:
4 goes into 28 7 times with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 27.0
The remainder is 0 after subtracting 28 from 28.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 4

Let's proceed to step 4:
The number 4 fits into 6 1 times, leaving a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 271.0
The remainder is 2 after subtracting 4 from 6.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 4

Going ahead to step 5:
The number 4 fits into 22 5 times, leaving a remainder of 2.
Put 5 as the next digit of the answer. 
Result so far: 2715.0
Deduct 20 from 22 and we're left with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 4

Going ahead to step 6:
If we divide 21 by 4, we get 5 and a remainder of 1.
Write down 5 as next digit of the result. 
Result so far: 27155.0
If we take 20 away from 21, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
The number 4 fits into 10 2 times, leaving a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 27155.2
If we take 8 away from 10, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 8:
4 can be fit into 20 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 27155.25
If we subtract 20 from 20, we 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.

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: 27155.25
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.

On to step 10:
When dividing 0 by 4, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 27155.25
Subtract 0 from 0 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.

Our division results in 27155.25 with a remaining 0.0.