We're dividing 261865 by 23 
We're looking to find how many times 23 goes into 261865.

Step 1:
The number 23 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 23

Let's proceed to step 2:
26 divided by 23 is 1 with a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 23 from 26 and we're left with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 23

Moving on to step 3:
The number 23 fits into 31 1 times, leaving a remainder of 8.
The next digit of our result is 1. 
Result so far: 11.0
Deduct 23 from 31 and we're left with 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 23

Let's proceed to step 4:
88 divided by 23 is 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 113.0
If we subtract 69 from 88, we get 19.
Fetch the next digit (6) from the dividend, attach it to 19 and continue: 196 / 23

On to step 5:
The number 23 fits into 196 8 times, leaving a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 1138.0
If we subtract 184 from 196, we get 12.
Include the next digit (5) from the dividend after 12, then repeat: 125 / 23

Let's proceed to step 6:
23 goes into 125 5 times with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 11385.0
The remainder is 10 after subtracting 115 from 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
100 divided by 23 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 11385.4
The remainder is 8 after subtracting 92 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
When dividing 80 by 23, we get 3 with a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 11385.43
Subtract 69 from 80 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 9:
23 can be fit into 110 4 times, resulting in a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 11385.434
Deduct 92 from 110 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 10:
23 can be fit into 180 7 times, resulting in a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 11385.4347
Subtracting 161 from 180 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 11:
23 goes into 190 8 times with a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 11385.43478
Subtract 184 from 190 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 12:
The number 23 fits into 60 2 times, leaving a remainder of 14.
The next digit of our result is 2. 
Result so far: 11385.434782
Deduct 46 from 60 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 13:
When dividing 140 by 23, we get 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 11385.4347826
If we take 138 away from 140, 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.

Advancing to step 14:
The number 23 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 11385.4347826
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 11385.4347826, with a leftover of 2e-08.