We look at the division of 273134 by 23 
We want to figure out the number of times 273134 can be divided by 23.

Advancing to step 1:
When dividing 2 by 23, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 23

On to step 2:
When dividing 27 by 23, we get 1 with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 23 from 27 to get 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 23

Moving on to step 3:
23 goes into 43 1 times with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we take 23 away from 43, we end up with 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 23

Going ahead to step 4:
23 goes into 201 8 times with a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 118.0
The remainder is 17 after subtracting 184 from 201.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 23

On to step 5:
173 divided by 23 is 7 with a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 1187.0
Subtracting 161 from 173 leaves us with 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 23

Going ahead to step 6:
The number 23 fits into 124 5 times, leaving a remainder of 9.
The next digit of our result is 5. 
Result so far: 11875.0
If we take 115 away from 124, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
90 divided by 23 is 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 11875.3
Subtracting 69 from 90 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 8:
The number 23 fits into 210 9 times, leaving a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 11875.39
If we take 207 away from 210, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 9:
30 divided by 23 is 1 with a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 11875.391
The remainder is 7 after subtracting 23 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 10:
23 goes into 70 3 times with a remainder of 1.
The next digit of our result is 3. 
Result so far: 11875.3913
Deduct 69 from 70 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 11:
The number 23 fits into 10 0 times, leaving a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 11875.3913
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 12:
If we divide 100 by 23, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 11875.391304
If we take 92 away from 100, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 13:
80 divided by 23 is 3 with a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 11875.3913043
If we subtract 69 from 80, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 14:
110 divided by 23 is 4 with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 11875.39130434
Deduct 92 from 110 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

After the division, we end up with 11875.39130434 and a remainder of 1.8e-08.