We're dividing 94420140 by 547 
We're looking to find how many times 547 goes into 94420140.

On to step 1:
The number 547 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 547

Let's proceed to step 2:
When dividing 94 by 547, we get 0 with a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 94, we get 94.
Include the next digit (4) from the dividend after 94, then repeat: 944 / 547

Step 3:
The number 547 fits into 944 1 times, leaving a remainder of 397.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 547 from 944 to get 397.
Bring next digit (2) of the dividend behind the 397 and repeat the process: 3972 / 547

Let's proceed to step 4:
547 goes into 3972 7 times with a remainder of 143.
The next digit of our result is 7. 
Result so far: 17.0
The remainder is 143 after subtracting 3829 from 3972.
Fetch the next digit (0) from the dividend, attach it to 143 and continue: 1430 / 547

On to step 5:
547 can be fit into 1430 2 times, resulting in a remainder of 336.
The number 2 becomes the next digit in our result. 
Result so far: 172.0
Subtracting 1094 from 1430 leaves us with 336.
Include the next digit (1) from the dividend after 336, then repeat: 3361 / 547

Step 6:
If we divide 3361 by 547, we get 6 and a remainder of 79.
The number 6 becomes the next digit in our result. 
Result so far: 1726.0
If we take 3282 away from 3361, we end up with 79.
Fetch the next digit (4) from the dividend, attach it to 79 and continue: 794 / 547

Advancing to step 7:
547 can be fit into 794 1 times, resulting in a remainder of 247.
Use 1 as the next digit of our solution. 
Result so far: 17261.0
Subtracting 547 from 794 leaves us with 247.
Append the next digit (0) from the dividend to 247 and continue with: 2470 / 547

Advancing to step 8:
547 goes into 2470 4 times with a remainder of 282.
The number 4 becomes the next digit in our result. 
Result so far: 172614.0
Subtract 2188 from 2470 to get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Moving on to step 9:
547 goes into 2820 5 times with a remainder of 85.
The number 5 becomes the next digit in our result. 
Result so far: 172614.5
Subtracting 2735 from 2820 leaves us with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Let's proceed to step 10:
547 goes into 850 1 times with a remainder of 303.
Put 1 as the next digit of the answer. 
Result so far: 172614.51
Deduct 547 from 850 and we're left with 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

Let's proceed to step 11:
547 can be fit into 3030 5 times, resulting in a remainder of 295.
Record the quotient 5 as the next digit in the result. 
Result so far: 172614.515
Deduct 2735 from 3030 and we're left with 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Let's proceed to step 12:
The number 547 fits into 2950 5 times, leaving a remainder of 215.
Use 5 as the next digit of our solution. 
Result so far: 172614.5155
If we take 2735 away from 2950, we end up with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

The final result is 172614.5155 with a remainder of 0.00215.