We look at the division of 94059960 by 321 
Let's see how many times 321 fits into 94059960.

Advancing to step 1:
If we divide 9 by 321, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 321

Step 2:
If we divide 94 by 321, we get 0 and a remainder of 94.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 94, we end up with 94.
Fetch the next digit (0) from the dividend, attach it to 94 and continue: 940 / 321

Going ahead to step 3:
When dividing 940 by 321, we get 2 with a remainder of 298.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 642 from 940 to get 298.
Grab the next digit (5) from the dividend, add it to 298, then carry on: 2985 / 321

Moving on to step 4:
2985 divided by 321 is 9 with a remainder of 96.
Use 9 as the next digit of our solution. 
Result so far: 29.0
Deduct 2889 from 2985 and we're left with 96.
Take the next digit (9) from the dividend and append it to 96, then repeat: 969 / 321

Advancing to step 5:
If we divide 969 by 321, we get 3 and a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 293.0
Subtracting 963 from 969 leaves us with 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 321

Step 6:
The number 321 fits into 69 0 times, leaving a remainder of 69.
Write down 0 as next digit of the result. 
Result so far: 2930.0
Deduct 0 from 69 and we're left with 69.
Fetch the next digit (6) from the dividend, attach it to 69 and continue: 696 / 321

Going ahead to step 7:
321 goes into 696 2 times with a remainder of 54.
Record the quotient 2 as the next digit in the result. 
Result so far: 29302.0
Subtract 642 from 696 to get 54.
Take the next digit (0) from the dividend and append it to 54, then repeat: 540 / 321

On to step 8:
If we divide 540 by 321, we get 1 and a remainder of 219.
Put 1 as the next digit of the answer. 
Result so far: 293021.0
If we subtract 321 from 540, we get 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Let's proceed to step 9:
If we divide 2190 by 321, we get 6 and a remainder of 264.
Put 6 as the next digit of the answer. 
Result so far: 293021.6
Subtracting 1926 from 2190 leaves us with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Step 10:
321 goes into 2640 8 times with a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 293021.68
If we take 2568 away from 2640, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 11:
321 goes into 720 2 times with a remainder of 78.
Write down 2 as next digit of the result. 
Result so far: 293021.682
Subtracting 642 from 720 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 12:
780 divided by 321 is 2 with a remainder of 138.
The next digit of our result is 2. 
Result so far: 293021.6822
If we subtract 642 from 780, we get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

The final result is 293021.6822 with a remainder of 0.00138.