We look at the division of 23736194 by 260 
We're looking to find how many times 260 goes into 23736194.

On to step 1:
260 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 260

Advancing to step 2:
When dividing 23 by 260, we get 0 with a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Fetch the next digit (7) from the dividend, attach it to 23 and continue: 237 / 260

Moving on to step 3:
237 divided by 260 is 0 with a remainder of 237.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 237 and we're left with 237.
Take the next digit (3) from the dividend and append it to 237, then repeat: 2373 / 260

Let's proceed to step 4:
When dividing 2373 by 260, we get 9 with a remainder of 33.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 2340 from 2373, we get 33.
Take the next digit (6) from the dividend and append it to 33, then repeat: 336 / 260

Moving on to step 5:
The number 260 fits into 336 1 times, leaving a remainder of 76.
The number 1 becomes the next digit in our result. 
Result so far: 91.0
Deduct 260 from 336 and we're left with 76.
Include the next digit (1) from the dividend after 76, then repeat: 761 / 260

Going ahead to step 6:
If we divide 761 by 260, we get 2 and a remainder of 241.
Put 2 as the next digit of the answer. 
Result so far: 912.0
Subtracting 520 from 761 leaves us with 241.
Append the next digit (9) from the dividend to 241 and continue with: 2419 / 260

Moving on to step 7:
260 goes into 2419 9 times with a remainder of 79.
Use 9 as the next digit of our solution. 
Result so far: 9129.0
Subtract 2340 from 2419 to get 79.
Take the next digit (4) from the dividend and append it to 79, then repeat: 794 / 260

Step 8:
794 divided by 260 is 3 with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 91293.0
If we take 780 away from 794, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
The number 260 fits into 140 0 times, leaving a remainder of 140.
The next digit of our result is 0. 
Result so far: 91293.0
If we take 0 away from 140, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

On to step 10:
If we divide 1400 by 260, we get 5 and a remainder of 100.
The next digit of our result is 5. 
Result so far: 91293.05
Subtract 1300 from 1400 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 11:
260 goes into 1000 3 times with a remainder of 220.
Record the quotient 3 as the next digit in the result. 
Result so far: 91293.053
If we take 780 away from 1000, we end up 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.

Going ahead to step 12:
2200 divided by 260 is 8 with a remainder of 120.
Put 8 as the next digit of the answer. 
Result so far: 91293.0538
Subtracting 2080 from 2200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 13:
If we divide 1200 by 260, we get 4 and a remainder of 160.
Put 4 as the next digit of the answer. 
Result so far: 91293.05384
If we subtract 1040 from 1200, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 14:
The number 260 fits into 1600 6 times, leaving a remainder of 40.
The next digit of our result is 6. 
Result so far: 91293.053846
Deduct 1560 from 1600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 15:
260 can be fit into 400 1 times, resulting in a remainder of 140.
Use 1 as the next digit of our solution. 
Result so far: 91293.0538461
Subtracting 260 from 400 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 16:
1400 divided by 260 is 5 with a remainder of 100.
Put 5 as the next digit of the answer. 
Result so far: 91293.05384615
Deduct 1300 from 1400 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 91293.05384615 with a remainder of 1e-07.