We look at the division of 312854 by 23 
We want to divide 312854 by 23.

Step 1:
23 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 23

Moving on to step 2:
31 divided by 23 is 1 with a remainder of 8.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 23 from 31 leaves us with 8.
Grab the next digit (2) from the dividend, add it to 8, then carry on: 82 / 23

Advancing to step 3:
23 can be fit into 82 3 times, resulting in a remainder of 13.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we take 69 away from 82, we end up with 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 23

On to step 4:
138 divided by 23 is 6 with a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 136.0
Subtracting 138 from 138 leaves us with 0.
Fetch the next digit (5) from the dividend, attach it to 0 and continue: 5 / 23

On to step 5:
The number 23 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 1360.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 23

On to step 6:
If we divide 54 by 23, we get 2 and a remainder of 8.
The next digit of our result is 2. 
Result so far: 13602.0
The remainder is 8 after subtracting 46 from 54.
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 7:
80 divided by 23 is 3 with a remainder of 11.
The next digit of our result is 3. 
Result so far: 13602.3
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.

Going ahead to step 8:
If we divide 110 by 23, we get 4 and a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 13602.34
Subtracting 92 from 110 leaves us 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.

On to step 9:
The number 23 fits into 180 7 times, leaving a remainder of 19.
The next digit of our result is 7. 
Result so far: 13602.347
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.

Let's proceed to step 10:
23 goes into 190 8 times with a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 13602.3478
Deduct 184 from 190 and we're left 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.

Going ahead to step 11:
If we divide 60 by 23, we get 2 and a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 13602.34782
The remainder is 14 after subtracting 46 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
When dividing 140 by 23, we get 6 with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 13602.347826
Deduct 138 from 140 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 13:
23 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 13602.347826
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
If we divide 200 by 23, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 13602.34782608
Deduct 184 from 200 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The quotient of the division is 13602.34782608, and the remainder is 1.6e-08.