We look at the division of 499240 by 23 
Let's see how many times 23 fits into 499240.

Let's proceed to step 1:
When dividing 4 by 23, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 23

On to step 2:
When dividing 49 by 23, we get 2 with a remainder of 3.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 46 away from 49, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 23

On to step 3:
23 goes into 39 1 times with a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Deduct 23 from 39 and we're left with 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 23

Going ahead to step 4:
23 goes into 162 7 times with a remainder of 1.
The next digit of our result is 7. 
Result so far: 217.0
Deduct 161 from 162 and we're left with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 23

Let's proceed to step 5:
If we divide 14 by 23, we get 0 and a remainder of 14.
The next digit of our result is 0. 
Result so far: 2170.0
If we subtract 0 from 14, we get 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 23

Let's proceed to step 6:
23 goes into 140 6 times with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 21706.0
If we subtract 138 from 140, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
23 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 21706.0
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.

Advancing to step 8:
23 can be fit into 200 8 times, resulting in a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 21706.08
If we subtract 184 from 200, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 9:
23 goes into 160 6 times with a remainder of 22.
The next digit of our result is 6. 
Result so far: 21706.086
If we subtract 138 from 160, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 10:
The number 23 fits into 220 9 times, leaving a remainder of 13.
The number 9 becomes the next digit in our result. 
Result so far: 21706.0869
The remainder is 13 after subtracting 207 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 11:
If we divide 130 by 23, we get 5 and a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 21706.08695
If we take 115 away from 130, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 12:
When dividing 150 by 23, we get 6 with a remainder of 12.
The next digit of our result is 6. 
Result so far: 21706.086956
The remainder is 12 after subtracting 138 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 13:
120 divided by 23 is 5 with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 21706.0869565
Deduct 115 from 120 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 14:
23 can be fit into 50 2 times, resulting in a remainder of 4.
The next digit of our result is 2. 
Result so far: 21706.08695652
If we subtract 46 from 50, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 21706.08695652 with a balance of 4e-09.