We look at the division of 22760844 by 235 
We want to divide 22760844 by 235.

Advancing to step 1:
235 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
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 235

Advancing to step 2:
22 divided by 235 is 0 with a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 22, we get 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 235

On to step 3:
If we divide 227 by 235, we get 0 and a remainder of 227.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 227, we get 227.
Fetch the next digit (6) from the dividend, attach it to 227 and continue: 2276 / 235

Step 4:
2276 divided by 235 is 9 with a remainder of 161.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 2115 from 2276 leaves us with 161.
Take the next digit (0) from the dividend and append it to 161, then repeat: 1610 / 235

Let's proceed to step 5:
When dividing 1610 by 235, we get 6 with a remainder of 200.
The next digit of our result is 6. 
Result so far: 96.0
Subtract 1410 from 1610 to get 200.
Grab the next digit (8) from the dividend, add it to 200, then carry on: 2008 / 235

Let's proceed to step 6:
235 goes into 2008 8 times with a remainder of 128.
Record the quotient 8 as the next digit in the result. 
Result so far: 968.0
The remainder is 128 after subtracting 1880 from 2008.
Take the next digit (4) from the dividend and append it to 128, then repeat: 1284 / 235

On to step 7:
If we divide 1284 by 235, we get 5 and a remainder of 109.
The number 5 becomes the next digit in our result. 
Result so far: 9685.0
If we take 1175 away from 1284, we end up with 109.
Fetch the next digit (4) from the dividend, attach it to 109 and continue: 1094 / 235

Moving on to step 8:
When dividing 1094 by 235, we get 4 with a remainder of 154.
Put 4 as the next digit of the answer. 
Result so far: 96854.0
Subtracting 940 from 1094 leaves us with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Going ahead to step 9:
235 can be fit into 1540 6 times, resulting in a remainder of 130.
Write down 6 as next digit of the result. 
Result so far: 96854.6
If we take 1410 away from 1540, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Advancing to step 10:
When dividing 1300 by 235, we get 5 with a remainder of 125.
The next digit of our result is 5. 
Result so far: 96854.65
Subtract 1175 from 1300 to get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Moving on to step 11:
1250 divided by 235 is 5 with a remainder of 75.
The next digit of our result is 5. 
Result so far: 96854.655
If we take 1175 away from 1250, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

The final result is 96854.655 with a remainder of 0.0075.