Let's divide 23276840 by 612
We're looking to find how many times 612 goes into 23276840.

Advancing to step 1:
612 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 612

Let's proceed to step 2:
The number 612 fits into 23 0 times, leaving a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 612

On to step 3:
When dividing 232 by 612, we get 0 with a remainder of 232.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 232 and we're left with 232.
Bring next digit (7) of the dividend behind the 232 and repeat the process: 2327 / 612

Let's proceed to step 4:
When dividing 2327 by 612, we get 3 with a remainder of 491.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 1836 from 2327 leaves us with 491.
Append the next digit (6) from the dividend to 491 and continue with: 4916 / 612

Let's proceed to step 5:
If we divide 4916 by 612, we get 8 and a remainder of 20.
The next digit of our result is 8. 
Result so far: 38.0
Subtract 4896 from 4916 to get 20.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 612

Advancing to step 6:
612 can be fit into 208 0 times, resulting in a remainder of 208.
The number 0 becomes the next digit in our result. 
Result so far: 380.0
The remainder is 208 after subtracting 0 from 208.
Fetch the next digit (4) from the dividend, attach it to 208 and continue: 2084 / 612

Let's proceed to step 7:
612 can be fit into 2084 3 times, resulting in a remainder of 248.
The number 3 becomes the next digit in our result. 
Result so far: 3803.0
If we subtract 1836 from 2084, we get 248.
Fetch the next digit (0) from the dividend, attach it to 248 and continue: 2480 / 612

Step 8:
612 can be fit into 2480 4 times, resulting in a remainder of 32.
The next digit of our result is 4. 
Result so far: 38034.0
Subtract 2448 from 2480 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 9:
612 goes into 320 0 times with a remainder of 320.
Use 0 as the next digit of our solution. 
Result so far: 38034.0
If we subtract 0 from 320, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Step 10:
The number 612 fits into 3200 5 times, leaving a remainder of 140.
Use 5 as the next digit of our solution. 
Result so far: 38034.05
Subtracting 3060 from 3200 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 11:
612 can be fit into 1400 2 times, resulting in a remainder of 176.
The number 2 becomes the next digit in our result. 
Result so far: 38034.052
Deduct 1224 from 1400 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 12:
The number 612 fits into 1760 2 times, leaving a remainder of 536.
The next digit of our result is 2. 
Result so far: 38034.0522
Deduct 1224 from 1760 and we're left with 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Our division results in 38034.0522 with a remaining 0.00536.