23258 ÷ 61 
Our goal is to divide 23258 by 61.

Let's proceed to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 61

Step 2:
If we divide 23 by 61, we get 0 and a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 61

Advancing to step 3:
61 goes into 232 3 times with a remainder of 49.
The next digit of our result is 3. 
Result so far: 3.0
If we take 183 away from 232, we end up with 49.
Take the next digit (5) from the dividend and append it to 49, then repeat: 495 / 61

Moving on to step 4:
The number 61 fits into 495 8 times, leaving a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 38.0
Subtracting 488 from 495 leaves us with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 61

On to step 5:
61 goes into 78 1 times with a remainder of 17.
The next digit of our result is 1. 
Result so far: 381.0
Subtracting 61 from 78 leaves us with 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 6:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 381.2
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 7:
61 goes into 480 7 times with a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 381.27
If we take 427 away from 480, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 8:
530 divided by 61 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 381.278
Subtract 488 from 530 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 9:
If we divide 420 by 61, we get 6 and a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 381.2786
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 10:
61 goes into 540 8 times with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 381.27868
If we subtract 488 from 540, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 11:
61 goes into 520 8 times with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 381.278688
If we take 488 away from 520, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 381.278688 with a remainder of 3.2e-06.