23548421 ÷ 173 
We want to figure out the number of times 23548421 can be divided by 173.

Going ahead to step 1:
2 divided by 173 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 173

Step 2:
The number 173 fits into 23 0 times, leaving a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 173

Going ahead to step 3:
235 divided by 173 is 1 with a remainder of 62.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 62 after subtracting 173 from 235.
Take the next digit (4) from the dividend and append it to 62, then repeat: 624 / 173

On to step 4:
If we divide 624 by 173, we get 3 and a remainder of 105.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we take 519 away from 624, we end up with 105.
Include the next digit (8) from the dividend after 105, then repeat: 1058 / 173

Advancing to step 5:
173 goes into 1058 6 times with a remainder of 20.
The next digit of our result is 6. 
Result so far: 136.0
Subtracting 1038 from 1058 leaves us with 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 173

Step 6:
The number 173 fits into 204 1 times, leaving a remainder of 31.
The next digit of our result is 1. 
Result so far: 1361.0
Subtract 173 from 204 to get 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 173

Step 7:
312 divided by 173 is 1 with a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 13611.0
Subtracting 173 from 312 leaves us with 139.
Append the next digit (1) from the dividend to 139 and continue with: 1391 / 173

Step 8:
If we divide 1391 by 173, we get 8 and a remainder of 7.
The next digit of our result is 8. 
Result so far: 136118.0
Subtracting 1384 from 1391 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 9:
70 divided by 173 is 0 with a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 136118.0
Subtracting 0 from 70 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 10:
700 divided by 173 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 136118.04
If we subtract 692 from 700, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
80 divided by 173 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 136118.04
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 12:
The number 173 fits into 800 4 times, leaving a remainder of 108.
The next digit of our result is 4. 
Result so far: 136118.0404
If we subtract 692 from 800, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 13:
1080 divided by 173 is 6 with a remainder of 42.
The number 6 becomes the next digit in our result. 
Result so far: 136118.04046
Deduct 1038 from 1080 and we're left 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 14:
The number 173 fits into 420 2 times, leaving a remainder of 74.
Record the quotient 2 as the next digit in the result. 
Result so far: 136118.040462
Subtracting 346 from 420 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 15:
173 goes into 740 4 times with a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 136118.0404624
If we take 692 away from 740, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 16:
173 can be fit into 480 2 times, resulting in a remainder of 134.
Use 2 as the next digit of our solution. 
Result so far: 136118.04046242
If we take 346 away from 480, we end up with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

After the division, we end up with 136118.04046242 and a remainder of 1.34e-07.