We're dividing 17314423 by 148 
We want to figure out the number of times 17314423 can be divided by 148.

On to step 1:
If we divide 1 by 148, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 148

Moving on to step 2:
148 can be fit into 17 0 times, resulting in a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 148

Advancing to step 3:
When dividing 173 by 148, we get 1 with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 25 after subtracting 148 from 173.
Include the next digit (1) from the dividend after 25, then repeat: 251 / 148

Step 4:
If we divide 251 by 148, we get 1 and a remainder of 103.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 148 from 251, we get 103.
Append the next digit (4) from the dividend to 103 and continue with: 1034 / 148

Step 5:
1034 divided by 148 is 6 with a remainder of 146.
Record the quotient 6 as the next digit in the result. 
Result so far: 116.0
If we subtract 888 from 1034, we get 146.
Include the next digit (4) from the dividend after 146, then repeat: 1464 / 148

Going ahead to step 6:
1464 divided by 148 is 9 with a remainder of 132.
Write down 9 as next digit of the result. 
Result so far: 1169.0
If we subtract 1332 from 1464, we get 132.
Append the next digit (2) from the dividend to 132 and continue with: 1322 / 148

Advancing to step 7:
If we divide 1322 by 148, we get 8 and a remainder of 138.
Put 8 as the next digit of the answer. 
Result so far: 11698.0
Subtracting 1184 from 1322 leaves us with 138.
Grab the next digit (3) from the dividend, add it to 138, then carry on: 1383 / 148

Let's proceed to step 8:
1383 divided by 148 is 9 with a remainder of 51.
Record the quotient 9 as the next digit in the result. 
Result so far: 116989.0
The remainder is 51 after subtracting 1332 from 1383.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 9:
When dividing 510 by 148, we get 3 with a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 116989.3
Subtracting 444 from 510 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 10:
When dividing 660 by 148, we get 4 with a remainder of 68.
Use 4 as the next digit of our solution. 
Result so far: 116989.34
Subtract 592 from 660 to get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 11:
148 goes into 680 4 times with a remainder of 88.
The number 4 becomes the next digit in our result. 
Result so far: 116989.344
If we subtract 592 from 680, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

The final result is 116989.344 with a remainder of 0.0088.