We're dividing 539670 by 23 
Our goal is to divide 539670 by 23.

Advancing to step 1:
23 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 23

Going ahead to step 2:
When dividing 53 by 23, we get 2 with a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 46 from 53 leaves us with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 23

Advancing to step 3:
79 divided by 23 is 3 with a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 69 from 79 leaves us with 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 23

Step 4:
The number 23 fits into 106 4 times, leaving a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 234.0
Subtracting 92 from 106 leaves us with 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 23

Let's proceed to step 5:
The number 23 fits into 147 6 times, leaving a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 2346.0
If we subtract 138 from 147, we get 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 23

Step 6:
90 divided by 23 is 3 with a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 23463.0
If we take 69 away from 90, we end up 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.

Advancing to step 7:
210 divided by 23 is 9 with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 23463.9
Deduct 207 from 210 and we're left 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.

Advancing to step 8:
30 divided by 23 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 23463.91
Deduct 23 from 30 and we're left 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:
The number 23 fits into 70 3 times, leaving a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 23463.913
Subtract 69 from 70 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 10:
23 goes into 10 0 times with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 23463.913
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.

Moving on to step 11:
23 goes into 100 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 23463.91304
The remainder is 8 after subtracting 92 from 100.
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 12:
23 can be fit into 80 3 times, resulting in a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 23463.913043
The remainder is 11 after subtracting 69 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 13:
110 divided by 23 is 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 23463.9130434
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.

Let's proceed to step 14:
180 divided by 23 is 7 with a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 23463.91304347
The remainder is 19 after subtracting 161 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 23463.91304347 with a balance of 1.9e-08.