We look at the division of 23417539 by 240 
We want to figure out the number of times 23417539 can be divided by 240.

Step 1:
If we divide 2 by 240, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 240

Advancing to step 2:
When dividing 23 by 240, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Include the next digit (4) from the dividend after 23, then repeat: 234 / 240

On to step 3:
234 divided by 240 is 0 with a remainder of 234.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 234, we end up with 234.
Take the next digit (1) from the dividend and append it to 234, then repeat: 2341 / 240

On to step 4:
2341 divided by 240 is 9 with a remainder of 181.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we take 2160 away from 2341, we end up with 181.
Fetch the next digit (7) from the dividend, attach it to 181 and continue: 1817 / 240

On to step 5:
The number 240 fits into 1817 7 times, leaving a remainder of 137.
Record the quotient 7 as the next digit in the result. 
Result so far: 97.0
Subtracting 1680 from 1817 leaves us with 137.
Take the next digit (5) from the dividend and append it to 137, then repeat: 1375 / 240

Step 6:
240 can be fit into 1375 5 times, resulting in a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 975.0
Deduct 1200 from 1375 and we're left with 175.
Bring next digit (3) of the dividend behind the 175 and repeat the process: 1753 / 240

Step 7:
240 can be fit into 1753 7 times, resulting in a remainder of 73.
Write down 7 as next digit of the result. 
Result so far: 9757.0
Subtract 1680 from 1753 to get 73.
Take the next digit (9) from the dividend and append it to 73, then repeat: 739 / 240

Moving on to step 8:
240 goes into 739 3 times with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 97573.0
Subtract 720 from 739 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.

Let's proceed to step 9:
190 divided by 240 is 0 with a remainder of 190.
Write down 0 as next digit of the result. 
Result so far: 97573.0
Subtract 0 from 190 to get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 10:
240 goes into 1900 7 times with a remainder of 220.
Write down 7 as next digit of the result. 
Result so far: 97573.07
The remainder is 220 after subtracting 1680 from 1900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 11:
When dividing 2200 by 240, we get 9 with a remainder of 40.
Record the quotient 9 as the next digit in the result. 
Result so far: 97573.079
If we take 2160 away from 2200, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 12:
The number 240 fits into 400 1 times, leaving a remainder of 160.
The number 1 becomes the next digit in our result. 
Result so far: 97573.0791
The remainder is 160 after subtracting 240 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 13:
When dividing 1600 by 240, we get 6 with a remainder of 160.
Use 6 as the next digit of our solution. 
Result so far: 97573.07916
If we subtract 1440 from 1600, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 14:
The number 240 fits into 1600 6 times, leaving a remainder of 160.
Use 6 as the next digit of our solution. 
Result so far: 97573.079166
If we take 1440 away from 1600, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 97573.079166 with a balance of 1.6e-05.