We look at the division of 109467 by 45 
We want to divide 109467 by 45.

Advancing to step 1:
45 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 45

Going ahead to step 2:
10 divided by 45 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 45

Going ahead to step 3:
The number 45 fits into 109 2 times, leaving a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 90 from 109 and we're left with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 45

Step 4:
The number 45 fits into 194 4 times, leaving a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtract 180 from 194 to get 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 45

Moving on to step 5:
45 can be fit into 146 3 times, resulting in a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 243.0
If we subtract 135 from 146, we get 11.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 45

On to step 6:
When dividing 117 by 45, we get 2 with a remainder of 27.
The number 2 becomes the next digit in our result. 
Result so far: 2432.0
Deduct 90 from 117 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
45 can be fit into 270 6 times, resulting in a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 2432.6
The remainder is 0 after subtracting 270 from 270.
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:
When dividing 0 by 45, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2432.6
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.

Going ahead to step 9:
The number 45 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2432.6
If we subtract 0 from 0, 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.

After the division, we end up with 2432.6 and a remainder of 0.0.