Let's divide 32460 by 23
Let's see how many times 23 fits into 32460.

Moving on to step 1:
3 divided by 23 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 23

Let's proceed to step 2:
23 goes into 32 1 times with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 23 from 32 to get 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 23

Moving on to step 3:
94 divided by 23 is 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtracting 92 from 94 leaves us with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 23

Advancing to step 4:
23 goes into 26 1 times with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 141.0
If we take 23 away from 26, we end up with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 23

Going ahead to step 5:
When dividing 30 by 23, we get 1 with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 1411.0
Deduct 23 from 30 and we're left 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.

Going ahead to step 6:
23 goes into 70 3 times with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 1411.3
Subtract 69 from 70 to 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.

Let's proceed to step 7:
If we divide 10 by 23, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 1411.3
Deduct 0 from 10 and we're left 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.

Moving on to step 8:
23 can be fit into 100 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 1411.304
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.

Moving on to step 9:
When dividing 80 by 23, we get 3 with a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 1411.3043
Subtracting 69 from 80 leaves us 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 10:
If we divide 110 by 23, we get 4 and a remainder of 18.
The next digit of our result is 4. 
Result so far: 1411.30434
If we take 92 away from 110, we end up with 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 11:
23 goes into 180 7 times with a remainder of 19.
The next digit of our result is 7. 
Result so far: 1411.304347
Subtract 161 from 180 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 12:
190 divided by 23 is 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 1411.3043478
Subtracting 184 from 190 leaves us 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.

Moving on to step 13:
The number 23 fits into 60 2 times, leaving a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 1411.30434782
Subtracting 46 from 60 leaves us 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.

In conclusion, the division gives 1411.30434782 with a balance of 1.4e-08.