We look at the division of 437495 by 23 
Our goal is to divide 437495 by 23.

Step 1:
23 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 23

Moving on to step 2:
23 goes into 43 1 times with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 23 from 43 to get 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 23

Moving on to step 3:
The number 23 fits into 207 9 times, leaving a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtract 207 from 207 to get 0.
Include the next digit (4) from the dividend after 0, then repeat: 4 / 23

On to step 4:
The number 23 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 190.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 23

Let's proceed to step 5:
23 goes into 49 2 times with a remainder of 3.
Put 2 as the next digit of the answer. 
Result so far: 1902.0
Subtract 46 from 49 to get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 23

On to step 6:
The number 23 fits into 35 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 19021.0
The remainder is 12 after subtracting 23 from 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
When dividing 120 by 23, we get 5 with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 19021.5
Subtracting 115 from 120 leaves us 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.

Step 8:
23 goes into 50 2 times with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 19021.52
Deduct 46 from 50 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
23 can be fit into 40 1 times, resulting in a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 19021.521
The remainder is 17 after subtracting 23 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 10:
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: 19021.5217
Deduct 161 from 170 and we're left 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.

Let's proceed to step 11:
When dividing 90 by 23, we get 3 with a remainder of 21.
Record the quotient 3 as the next digit in the result. 
Result so far: 19021.52173
If we subtract 69 from 90, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 12:
210 divided by 23 is 9 with a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 19021.521739
Deduct 207 from 210 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 13:
If we divide 30 by 23, we get 1 and a remainder of 7.
The next digit of our result is 1. 
Result so far: 19021.5217391
Subtracting 23 from 30 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 14:
23 can be fit into 70 3 times, resulting in a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 19021.52173913
If we subtract 69 from 70, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

The final result is 19021.52173913 with a remainder of 1e-09.