17478 ÷ 23 
We want to figure out the number of times 17478 can be divided by 23.

Let's proceed to step 1:
If we divide 1 by 23, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 23

Going ahead to step 2:
The number 23 fits into 17 0 times, leaving a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 17, we get 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 23

On to step 3:
The number 23 fits into 174 7 times, leaving a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 161 from 174 leaves us with 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 23

Step 4:
137 divided by 23 is 5 with a remainder of 22.
Write down 5 as next digit of the result. 
Result so far: 75.0
Deduct 115 from 137 and we're left with 22.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 23

Step 5:
23 can be fit into 228 9 times, resulting in a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 759.0
If we subtract 207 from 228, 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.

Moving on to step 6:
If we divide 210 by 23, we get 9 and a remainder of 3.
The next digit of our result is 9. 
Result so far: 759.9
The remainder is 3 after subtracting 207 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
23 goes into 30 1 times with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 759.91
If we subtract 23 from 30, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 8:
If we divide 70 by 23, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 759.913
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.

Advancing to step 9:
10 divided by 23 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 759.913
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
23 can be fit into 100 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 759.91304
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.

Let's proceed to step 11:
23 goes into 80 3 times with a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 759.913043
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.

On to step 12:
23 goes into 110 4 times with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 759.9130434
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.

Let's proceed to step 13:
23 can be fit into 180 7 times, resulting in a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 759.91304347
Subtracting 161 from 180 leaves us 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.

The quotient of the division is 759.91304347, and the remainder is 1.9e-08.