We're dividing 354732 by 23 
We want to divide 354732 by 23.

Advancing to step 1:
When dividing 3 by 23, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 23

Let's proceed to step 2:
The number 23 fits into 35 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 23 from 35 and we're left with 12.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 23

Step 3:
124 divided by 23 is 5 with a remainder of 9.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Deduct 115 from 124 and we're left with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 23

Step 4:
23 goes into 97 4 times with a remainder of 5.
Write down 4 as next digit of the result. 
Result so far: 154.0
The remainder is 5 after subtracting 92 from 97.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 23

Advancing to step 5:
The number 23 fits into 53 2 times, leaving a remainder of 7.
Write down 2 as next digit of the result. 
Result so far: 1542.0
Deduct 46 from 53 and we're left with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 23

Moving on to step 6:
23 goes into 72 3 times with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 15423.0
The remainder is 3 after subtracting 69 from 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 7:
The number 23 fits into 30 1 times, leaving a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 15423.1
The remainder is 7 after subtracting 23 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
23 goes into 70 3 times with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 15423.13
Deduct 69 from 70 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 9:
If we divide 10 by 23, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 15423.13
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
100 divided by 23 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 15423.1304
If we take 92 away from 100, we end up with 8.
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 11:
80 divided by 23 is 3 with a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 15423.13043
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.

Going ahead to step 12:
23 can be fit into 110 4 times, resulting in a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 15423.130434
If we subtract 92 from 110, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 13:
The number 23 fits into 180 7 times, leaving a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 15423.1304347
If we take 161 away from 180, we end up 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.

Going ahead to step 14:
23 goes into 190 8 times with a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 15423.13043478
If we take 184 away from 190, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 15423.13043478 and a remainder of 6e-09.