We divide 273540 by 23
We're looking to find how many times 23 goes into 273540.

Advancing to step 1:
When dividing 2 by 23, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 23

On to step 2:
When dividing 27 by 23, we get 1 with 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.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 23

Step 3:
43 divided by 23 is 1 with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 20 after subtracting 23 from 43.
Bring next digit (5) of the dividend behind the 20 and repeat the process: 205 / 23

Going ahead to step 4:
If we divide 205 by 23, we get 8 and a remainder of 21.
The next digit of our result is 8. 
Result so far: 118.0
Deduct 184 from 205 and we're left with 21.
Append the next digit (4) from the dividend to 21 and continue with: 214 / 23

Advancing to step 5:
When dividing 214 by 23, we get 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 1189.0
Subtract 207 from 214 to get 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 23

Let's proceed to step 6:
The number 23 fits into 70 3 times, leaving a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 11893.0
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.

Going ahead to step 7:
23 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 11893.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
100 divided by 23 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 11893.04
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.

Advancing to step 9:
When dividing 80 by 23, we get 3 with a remainder of 11.
The next digit of our result is 3. 
Result so far: 11893.043
Deduct 69 from 80 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 10:
If we divide 110 by 23, we get 4 and a remainder of 18.
The next digit of our result is 4. 
Result so far: 11893.0434
Subtract 92 from 110 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 11:
If we divide 180 by 23, we get 7 and a remainder of 19.
The next digit of our result is 7. 
Result so far: 11893.04347
Subtract 161 from 180 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 12:
190 divided by 23 is 8 with a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 11893.043478
Subtracting 184 from 190 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 13:
60 divided by 23 is 2 with a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 11893.0434782
Deduct 46 from 60 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 14:
140 divided by 23 is 6 with a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 11893.04347826
Subtract 138 from 140 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 11893.04347826 with a balance of 2e-09.