the quotient is 34 0 34 if the result of subtraction is 34 0 34 or no borrow occurs at that time the most significant bit of the quotient is 34 1 34 if at that time the dividend and divisor are equal in sign to each other the quotient enters into the sign bit resulting in an overflow if on the other hand the dividend and divisor are different in sign from each other no overflow is ascertained at that time and an overflow is found out when the quotient bit 1 in the subsequent repetitive operation in order to show 34 the most significant bit of the quotient 1 34 in that case the po flag 19 erects 34 1 34 the result of subtraction is selected by the mux 11 and sent to the register 7 where it is stored as a partial remainder 8 the partial remainder in the register 7 is sent to the shifter 9 where it is 1 bit shifted to the left and sent back to the register 7 for storage 9 the divisor in the register 13 is supplied to the shifter 15 where it is 16 bit shifted to the left the left shifted value is sent to the operation unit.