We're dividing 23792714 by 349 
We want to figure out the number of times 23792714 can be divided by 349.

Moving on to step 1:
349 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 349

On to step 2:
If we divide 23 by 349, we get 0 and a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (7) from the dividend and append it to 23, then repeat: 237 / 349

On to step 3:
If we divide 237 by 349, we get 0 and a remainder of 237.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 237, we end up with 237.
Bring next digit (9) of the dividend behind the 237 and repeat the process: 2379 / 349

Step 4:
349 goes into 2379 6 times with a remainder of 285.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 2094 from 2379 and we're left with 285.
Include the next digit (2) from the dividend after 285, then repeat: 2852 / 349

Moving on to step 5:
349 goes into 2852 8 times with a remainder of 60.
Use 8 as the next digit of our solution. 
Result so far: 68.0
The remainder is 60 after subtracting 2792 from 2852.
Bring next digit (7) of the dividend behind the 60 and repeat the process: 607 / 349

Advancing to step 6:
349 can be fit into 607 1 times, resulting in a remainder of 258.
Put 1 as the next digit of the answer. 
Result so far: 681.0
Subtract 349 from 607 to get 258.
Append the next digit (1) from the dividend to 258 and continue with: 2581 / 349

Let's proceed to step 7:
If we divide 2581 by 349, we get 7 and a remainder of 138.
Use 7 as the next digit of our solution. 
Result so far: 6817.0
Subtract 2443 from 2581 to get 138.
Fetch the next digit (4) from the dividend, attach it to 138 and continue: 1384 / 349

Advancing to step 8:
When dividing 1384 by 349, we get 3 with a remainder of 337.
Put 3 as the next digit of the answer. 
Result so far: 68173.0
If we subtract 1047 from 1384, we get 337.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3370, and continue the process.

Let's proceed to step 9:
The number 349 fits into 3370 9 times, leaving a remainder of 229.
The number 9 becomes the next digit in our result. 
Result so far: 68173.9
If we take 3141 away from 3370, we end up with 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

On to step 10:
The number 349 fits into 2290 6 times, leaving a remainder of 196.
Write down 6 as next digit of the result. 
Result so far: 68173.96
If we take 2094 away from 2290, we end up with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Going ahead to step 11:
349 can be fit into 1960 5 times, resulting in a remainder of 215.
Record the quotient 5 as the next digit in the result. 
Result so far: 68173.965
If we subtract 1745 from 1960, we get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

On to step 12:
349 can be fit into 2150 6 times, resulting in a remainder of 56.
Record the quotient 6 as the next digit in the result. 
Result so far: 68173.9656
Subtracting 2094 from 2150 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.

Going ahead to step 13:
349 goes into 560 1 times with a remainder of 211.
Record the quotient 1 as the next digit in the result. 
Result so far: 68173.96561
Subtract 349 from 560 to get 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Let's proceed to step 14:
349 can be fit into 2110 6 times, resulting in a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 68173.965616
Subtracting 2094 from 2110 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 15:
349 goes into 160 0 times with a remainder of 160.
The number 0 becomes the next digit in our result. 
Result so far: 68173.965616
The remainder is 160 after subtracting 0 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 16:
349 goes into 1600 4 times with a remainder of 204.
The next digit of our result is 4. 
Result so far: 68173.96561604
If we subtract 1396 from 1600, we get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

In conclusion, the division gives 68173.96561604 with a balance of 2.04e-07.