We look at the division of 23142647 by 860 
Our goal is to divide 23142647 by 860.

Step 1:
If we divide 2 by 860, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 860

Advancing to step 2:
The number 860 fits into 23 0 times, leaving 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.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 860

Moving on to step 3:
When dividing 231 by 860, we get 0 with a remainder of 231.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 231, we end up with 231.
Grab the next digit (4) from the dividend, add it to 231, then carry on: 2314 / 860

Let's proceed to step 4:
2314 divided by 860 is 2 with a remainder of 594.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 594 after subtracting 1720 from 2314.
Include the next digit (2) from the dividend after 594, then repeat: 5942 / 860

Going ahead to step 5:
When dividing 5942 by 860, we get 6 with a remainder of 782.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 5160 from 5942 to get 782.
Take the next digit (6) from the dividend and append it to 782, then repeat: 7826 / 860

On to step 6:
If we divide 7826 by 860, we get 9 and a remainder of 86.
Put 9 as the next digit of the answer. 
Result so far: 269.0
The remainder is 86 after subtracting 7740 from 7826.
Include the next digit (4) from the dividend after 86, then repeat: 864 / 860

Advancing to step 7:
The number 860 fits into 864 1 times, leaving a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 2691.0
Deduct 860 from 864 and we're left with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 860

Step 8:
860 can be fit into 47 0 times, resulting in a remainder of 47.
The next digit of our result is 0. 
Result so far: 26910.0
If we subtract 0 from 47, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 9:
When dividing 470 by 860, we get 0 with a remainder of 470.
Write down 0 as next digit of the result. 
Result so far: 26910.0
Deduct 0 from 470 and we're left with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

On to step 10:
4700 divided by 860 is 5 with a remainder of 400.
Record the quotient 5 as the next digit in the result. 
Result so far: 26910.05
If we take 4300 away from 4700, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 11:
If we divide 4000 by 860, we get 4 and a remainder of 560.
Write down 4 as next digit of the result. 
Result so far: 26910.054
If we subtract 3440 from 4000, we get 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Step 12:
860 goes into 5600 6 times with a remainder of 440.
Use 6 as the next digit of our solution. 
Result so far: 26910.0546
If we take 5160 away from 5600, we end up with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 13:
860 can be fit into 4400 5 times, resulting in a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 26910.05465
Subtract 4300 from 4400 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 14:
When dividing 1000 by 860, we get 1 with a remainder of 140.
Put 1 as the next digit of the answer. 
Result so far: 26910.054651
If we take 860 away from 1000, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 15:
When dividing 1400 by 860, we get 1 with a remainder of 540.
Put 1 as the next digit of the answer. 
Result so far: 26910.0546511
If we subtract 860 from 1400, we get 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

The final result is 26910.0546511 with a remainder of 5.4e-06.