85543 divided by 23 
We want to figure out the number of times 85543 can be divided by 23.

On to step 1:
When dividing 8 by 23, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 23

On to step 2:
If we divide 85 by 23, we get 3 and a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 69 from 85 to get 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 23

Step 3:
The number 23 fits into 165 7 times, leaving a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtracting 161 from 165 leaves us with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 23

Moving on to step 4:
23 goes into 44 1 times with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 371.0
Deduct 23 from 44 and we're left with 21.
Take the next digit (3) from the dividend and append it to 21, then repeat: 213 / 23

On to step 5:
When dividing 213 by 23, we get 9 with a remainder of 6.
The next digit of our result is 9. 
Result so far: 3719.0
Subtract 207 from 213 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.

Going ahead to step 6:
23 goes into 60 2 times with a remainder of 14.
The next digit of our result is 2. 
Result so far: 3719.2
If we take 46 away from 60, we end up 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.

Advancing to step 7:
The number 23 fits into 140 6 times, leaving a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 3719.26
Subtracting 138 from 140 leaves us 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.

Moving on to step 8:
When dividing 20 by 23, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 3719.26
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.

Moving on to step 9:
If we divide 200 by 23, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 3719.2608
Subtracting 184 from 200 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
When dividing 160 by 23, we get 6 with a remainder of 22.
The next digit of our result is 6. 
Result so far: 3719.26086
If we take 138 away from 160, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 11:
220 divided by 23 is 9 with a remainder of 13.
The next digit of our result is 9. 
Result so far: 3719.260869
If we take 207 away from 220, we end up with 13.
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 12:
If we divide 130 by 23, we get 5 and a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 3719.2608695
Deduct 115 from 130 and we're left 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.

Going ahead to step 13:
When dividing 150 by 23, we get 6 with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 3719.26086956
Subtracting 138 from 150 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 3719.26086956, and the remainder is 1.2e-08.