Let's divide 86276 by 23
We want to divide 86276 by 23.

Let's proceed to step 1:
The number 23 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 23

Moving on to step 2:
23 goes into 86 3 times with a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 69 from 86 and we're left with 17.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 23

On to step 3:
23 goes into 172 7 times with a remainder of 11.
The next digit of our result is 7. 
Result so far: 37.0
Deduct 161 from 172 and we're left with 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 23

Advancing to step 4:
The number 23 fits into 117 5 times, leaving a remainder of 2.
Write down 5 as next digit of the result. 
Result so far: 375.0
Subtract 115 from 117 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 23

Let's proceed to step 5:
23 can be fit into 26 1 times, resulting in a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 3751.0
If we take 23 away from 26, we end up 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.

Step 6:
The number 23 fits into 30 1 times, leaving a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 3751.1
If we take 23 away from 30, we end up 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.

Step 7:
When dividing 70 by 23, we get 3 with a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 3751.13
Subtracting 69 from 70 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 8:
If we divide 10 by 23, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 3751.13
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 9:
23 goes into 100 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 3751.1304
Subtracting 92 from 100 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 10:
80 divided by 23 is 3 with a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 3751.13043
Deduct 69 from 80 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 11:
If we divide 110 by 23, we get 4 and a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 3751.130434
If we subtract 92 from 110, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 12:
When dividing 180 by 23, we get 7 with a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 3751.1304347
If we take 161 away from 180, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 13:
If we divide 190 by 23, we get 8 and a remainder of 6.
The next digit of our result is 8. 
Result so far: 3751.13043478
If we take 184 away from 190, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

In conclusion, the division gives 3751.13043478 with a balance of 6e-09.