261857 ÷ 23 
Let's see how many times 23 fits into 261857.

Going ahead to step 1:
23 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 23

Let's proceed to step 2:
If we divide 26 by 23, we get 1 and a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 23 from 26 leaves us with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 23

Moving on to step 3:
If we divide 31 by 23, we get 1 and a remainder of 8.
The next digit of our result is 1. 
Result so far: 11.0
If we subtract 23 from 31, we get 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 23

Going ahead to step 4:
23 goes into 88 3 times with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 113.0
If we take 69 away from 88, we end up with 19.
Bring next digit (5) of the dividend behind the 19 and repeat the process: 195 / 23

Let's proceed to step 5:
23 goes into 195 8 times with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 1138.0
If we take 184 away from 195, we end up with 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 23

Step 6:
When dividing 117 by 23, we get 5 with a remainder of 2.
The number 5 becomes the next digit in our result. 
Result so far: 11385.0
If we subtract 115 from 117, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
23 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 11385.0
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
200 divided by 23 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 11385.08
Subtracting 184 from 200 leaves us 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.

Going ahead to step 9:
23 goes into 160 6 times with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 11385.086
Subtract 138 from 160 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
When dividing 220 by 23, we get 9 with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 11385.0869
Subtracting 207 from 220 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 11:
When dividing 130 by 23, we get 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 11385.08695
The remainder is 15 after subtracting 115 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 12:
The number 23 fits into 150 6 times, leaving a remainder of 12.
The next digit of our result is 6. 
Result so far: 11385.086956
Deduct 138 from 150 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
The number 23 fits into 120 5 times, leaving a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 11385.0869565
If we take 115 away from 120, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 14:
50 divided by 23 is 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 11385.08695652
The remainder is 4 after subtracting 46 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 11385.08695652 and a remainder of 4e-09.