23692978 divided by 438 
We want to figure out the number of times 23692978 can be divided by 438.

On to step 1:
When dividing 2 by 438, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 438

Advancing to step 2:
438 can be fit into 23 0 times, resulting in a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 438

Moving on to step 3:
438 goes into 236 0 times with a remainder of 236.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 236 after subtracting 0 from 236.
Include the next digit (9) from the dividend after 236, then repeat: 2369 / 438

Let's proceed to step 4:
2369 divided by 438 is 5 with a remainder of 179.
Write down 5 as next digit of the result. 
Result so far: 5.0
Deduct 2190 from 2369 and we're left with 179.
Fetch the next digit (2) from the dividend, attach it to 179 and continue: 1792 / 438

Going ahead to step 5:
If we divide 1792 by 438, we get 4 and a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Subtracting 1752 from 1792 leaves us with 40.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 438

Let's proceed to step 6:
438 can be fit into 409 0 times, resulting in a remainder of 409.
Write down 0 as next digit of the result. 
Result so far: 540.0
Deduct 0 from 409 and we're left with 409.
Take the next digit (7) from the dividend and append it to 409, then repeat: 4097 / 438

On to step 7:
438 can be fit into 4097 9 times, resulting in a remainder of 155.
The number 9 becomes the next digit in our result. 
Result so far: 5409.0
Deduct 3942 from 4097 and we're left with 155.
Include the next digit (8) from the dividend after 155, then repeat: 1558 / 438

Advancing to step 8:
The number 438 fits into 1558 3 times, leaving a remainder of 244.
Write down 3 as next digit of the result. 
Result so far: 54093.0
Subtract 1314 from 1558 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

On to step 9:
If we divide 2440 by 438, we get 5 and a remainder of 250.
The next digit of our result is 5. 
Result so far: 54093.5
Deduct 2190 from 2440 and we're left with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Let's proceed to step 10:
438 goes into 2500 5 times with a remainder of 310.
Use 5 as the next digit of our solution. 
Result so far: 54093.55
If we subtract 2190 from 2500, we get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

The final outcome is 54093.55, with a leftover of 0.31.