We're dividing 232854 by 74 
We want to figure out the number of times 232854 can be divided by 74.

Moving on to step 1:
The number 74 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 74

Let's proceed to step 2:
When dividing 23 by 74, we get 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 74

Let's proceed to step 3:
74 can be fit into 232 3 times, resulting in a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 222 from 232 to get 10.
Take the next digit (8) from the dividend and append it to 10, then repeat: 108 / 74

Advancing to step 4:
74 can be fit into 108 1 times, resulting in a remainder of 34.
The next digit of our result is 1. 
Result so far: 31.0
If we take 74 away from 108, we end up with 34.
Include the next digit (5) from the dividend after 34, then repeat: 345 / 74

On to step 5:
When dividing 345 by 74, we get 4 with a remainder of 49.
Write down 4 as next digit of the result. 
Result so far: 314.0
If we subtract 296 from 345, we get 49.
Fetch the next digit (4) from the dividend, attach it to 49 and continue: 494 / 74

Going ahead to step 6:
When dividing 494 by 74, we get 6 with a remainder of 50.
The number 6 becomes the next digit in our result. 
Result so far: 3146.0
Deduct 444 from 494 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 7:
If we divide 500 by 74, we get 6 and a remainder of 56.
Put 6 as the next digit of the answer. 
Result so far: 3146.6
Subtract 444 from 500 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 8:
The number 74 fits into 560 7 times, leaving a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 3146.67
Subtracting 518 from 560 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 9:
420 divided by 74 is 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 3146.675
If we subtract 370 from 420, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 10:
74 goes into 500 6 times with a remainder of 56.
Record the quotient 6 as the next digit in the result. 
Result so far: 3146.6756
Subtracting 444 from 500 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
74 goes into 560 7 times with a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 3146.67567
The remainder is 42 after subtracting 518 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 12:
If we divide 420 by 74, we get 5 and a remainder of 50.
The next digit of our result is 5. 
Result so far: 3146.675675
If we subtract 370 from 420, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 13:
The number 74 fits into 500 6 times, leaving a remainder of 56.
Put 6 as the next digit of the answer. 
Result so far: 3146.6756756
If we subtract 444 from 500, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 14:
If we divide 560 by 74, we get 7 and a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 3146.67567567
The remainder is 42 after subtracting 518 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

After the division, we end up with 3146.67567567 and a remainder of 4.2e-08.