23460 ÷ 4 = 5865 R0
We're going to perform division on 23460 with 4 as the divisor.

Step 1:
4 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 4

Step 2:
4 goes into 23 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 20 from 23 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 4

Step 3:
4 goes into 34 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 58
Subtract 32 from 34 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 4

Step 4:
4 goes into 26 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 586
Subtract 24 from 26 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 4

Step 5:
4 goes into 20 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 5865
Subtract 20 from 20 to get 0.

The final result is 5865 with a remainder of 0.