Let's divide 27926 by 23
Let's see how many times 23 fits into 27926.

Step 1:
If we divide 2 by 23, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 23

Let's proceed to step 2:
23 can be fit into 27 1 times, resulting in a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 4 after subtracting 23 from 27.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 23

Advancing to step 3:
When dividing 49 by 23, we get 2 with a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we take 46 away from 49, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 23

Moving on to step 4:
23 goes into 32 1 times with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 121.0
Deduct 23 from 32 and we're left with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 23

Let's proceed to step 5:
23 can be fit into 96 4 times, resulting in a remainder of 4.
The next digit of our result is 4. 
Result so far: 1214.0
Subtracting 92 from 96 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 6:
40 divided by 23 is 1 with a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 1214.1
The remainder is 17 after subtracting 23 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
23 goes into 170 7 times with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 1214.17
The remainder is 9 after subtracting 161 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 8:
The number 23 fits into 90 3 times, leaving a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 1214.173
If we subtract 69 from 90, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 9:
If we divide 210 by 23, we get 9 and a remainder of 3.
The next digit of our result is 9. 
Result so far: 1214.1739
Subtracting 207 from 210 leaves us 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.

Let's proceed to step 10:
23 can be fit into 30 1 times, resulting in a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1214.17391
If we take 23 away from 30, we end up 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.

Going ahead to step 11:
23 goes into 70 3 times with a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 1214.173913
The remainder is 1 after subtracting 69 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 12:
23 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 1214.173913
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 13:
The number 23 fits into 100 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 1214.17391304
If we take 92 away from 100, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 1214.17391304 with a remainder of 8e-09.