85944 ÷ 23 
We're looking to find how many times 23 goes into 85944.

Let's proceed to step 1:
8 divided by 23 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 23

On to step 2:
When dividing 85 by 23, we get 3 with a remainder of 16.
The next digit of our result is 3. 
Result so far: 3.0
If we take 69 away from 85, we end up with 16.
Take the next digit (9) from the dividend and append it to 16, then repeat: 169 / 23

On to step 3:
23 goes into 169 7 times with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtract 161 from 169 to get 8.
Include the next digit (4) from the dividend after 8, then repeat: 84 / 23

Moving on to step 4:
23 goes into 84 3 times with a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 373.0
Subtract 69 from 84 to get 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 23

Going ahead to step 5:
23 goes into 154 6 times with a remainder of 16.
The next digit of our result is 6. 
Result so far: 3736.0
If we subtract 138 from 154, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 6:
When dividing 160 by 23, we get 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 3736.6
Subtracting 138 from 160 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
220 divided by 23 is 9 with a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 3736.69
If we subtract 207 from 220, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 8:
The number 23 fits into 130 5 times, leaving a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 3736.695
If we take 115 away from 130, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 9:
150 divided by 23 is 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 3736.6956
Subtracting 138 from 150 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
The number 23 fits into 120 5 times, leaving a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 3736.69565
The remainder is 5 after subtracting 115 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 11:
When dividing 50 by 23, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 3736.695652
Subtract 46 from 50 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 12:
23 can be fit into 40 1 times, resulting in a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 3736.6956521
Subtract 23 from 40 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 13:
23 can be fit into 170 7 times, resulting in a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 3736.69565217
If we take 161 away from 170, 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.

After the division, we end up with 3736.69565217 and a remainder of 9e-09.