108944 divided by 23 
We want to figure out the number of times 108944 can be divided by 23.

Going ahead to step 1:
23 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 23

Step 2:
When dividing 10 by 23, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 23

Going ahead to step 3:
108 divided by 23 is 4 with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 92 from 108, we get 16.
Take the next digit (9) from the dividend and append it to 16, then repeat: 169 / 23

Going ahead to step 4:
The number 23 fits into 169 7 times, leaving a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 47.0
The remainder is 8 after subtracting 161 from 169.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 23

On to step 5:
If we divide 84 by 23, we get 3 and a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 473.0
Subtracting 69 from 84 leaves us with 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 23

Advancing to step 6:
154 divided by 23 is 6 with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 4736.0
Deduct 138 from 154 and we're left 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.

Let's proceed to step 7:
When dividing 160 by 23, we get 6 with a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 4736.6
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.

Advancing to step 8:
When dividing 220 by 23, we get 9 with a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 4736.69
The remainder is 13 after subtracting 207 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 9:
23 goes into 130 5 times with a remainder of 15.
The next digit of our result is 5. 
Result so far: 4736.695
Subtract 115 from 130 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 10:
23 goes into 150 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 4736.6956
Subtract 138 from 150 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 11:
The number 23 fits into 120 5 times, leaving a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 4736.69565
If we subtract 115 from 120, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 12:
If we divide 50 by 23, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 4736.695652
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.

Let's proceed to step 13:
40 divided by 23 is 1 with a remainder of 17.
The next digit of our result is 1. 
Result so far: 4736.6956521
If we subtract 23 from 40, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 14:
The number 23 fits into 170 7 times, leaving a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 4736.69565217
If we take 161 away from 170, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

In conclusion, the division gives 4736.69565217 with a balance of 9e-09.