We look at the division of 23999171 by 940 
We want to divide 23999171 by 940.

Step 1:
940 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 940

Moving on to step 2:
940 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 940

Going ahead to step 3:
The number 940 fits into 239 0 times, leaving a remainder of 239.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 239 and we're left with 239.
Fetch the next digit (9) from the dividend, attach it to 239 and continue: 2399 / 940

On to step 4:
The number 940 fits into 2399 2 times, leaving a remainder of 519.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 1880 away from 2399, we end up with 519.
Grab the next digit (9) from the dividend, add it to 519, then carry on: 5199 / 940

Going ahead to step 5:
940 goes into 5199 5 times with a remainder of 499.
Put 5 as the next digit of the answer. 
Result so far: 25.0
If we subtract 4700 from 5199, we get 499.
Fetch the next digit (1) from the dividend, attach it to 499 and continue: 4991 / 940

Going ahead to step 6:
940 goes into 4991 5 times with a remainder of 291.
Use 5 as the next digit of our solution. 
Result so far: 255.0
If we take 4700 away from 4991, we end up with 291.
Include the next digit (7) from the dividend after 291, then repeat: 2917 / 940

Step 7:
The number 940 fits into 2917 3 times, leaving a remainder of 97.
Use 3 as the next digit of our solution. 
Result so far: 2553.0
Deduct 2820 from 2917 and we're left with 97.
Append the next digit (1) from the dividend to 97 and continue with: 971 / 940

Let's proceed to step 8:
971 divided by 940 is 1 with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 25531.0
Subtract 940 from 971 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 9:
940 goes into 310 0 times with a remainder of 310.
Put 0 as the next digit of the answer. 
Result so far: 25531.0
If we subtract 0 from 310, we get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Let's proceed to step 10:
940 can be fit into 3100 3 times, resulting in a remainder of 280.
Put 3 as the next digit of the answer. 
Result so far: 25531.03
If we subtract 2820 from 3100, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Going ahead to step 11:
940 goes into 2800 2 times with a remainder of 920.
Write down 2 as next digit of the result. 
Result so far: 25531.032
The remainder is 920 after subtracting 1880 from 2800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

Let's proceed to step 12:
When dividing 9200 by 940, we get 9 with a remainder of 740.
Record the quotient 9 as the next digit in the result. 
Result so far: 25531.0329
Deduct 8460 from 9200 and we're left with 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Going ahead to step 13:
940 can be fit into 7400 7 times, resulting in a remainder of 820.
Write down 7 as next digit of the result. 
Result so far: 25531.03297
If we subtract 6580 from 7400, we get 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Step 14:
8200 divided by 940 is 8 with a remainder of 680.
Put 8 as the next digit of the answer. 
Result so far: 25531.032978
If we subtract 7520 from 8200, we get 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Advancing to step 15:
940 goes into 6800 7 times with a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 25531.0329787
Deduct 6580 from 6800 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 16:
940 can be fit into 2200 2 times, resulting in a remainder of 320.
The next digit of our result is 2. 
Result so far: 25531.03297872
Subtracting 1880 from 2200 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The final result is 25531.03297872 with a remainder of 3.2e-07.