We divide 544498 by 23
We're looking to find how many times 23 goes into 544498.

Going ahead to step 1:
The number 23 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 23

Step 2:
The number 23 fits into 54 2 times, leaving a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 8 after subtracting 46 from 54.
Grab the next digit (4) from the dividend, add it to 8, then carry on: 84 / 23

Moving on to step 3:
If we divide 84 by 23, we get 3 and a remainder of 15.
The next digit of our result is 3. 
Result so far: 23.0
The remainder is 15 after subtracting 69 from 84.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 23

On to step 4:
The number 23 fits into 154 6 times, leaving a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 236.0
If we subtract 138 from 154, we get 16.
Bring next digit (9) of the dividend behind the 16 and repeat the process: 169 / 23

Advancing to step 5:
If we divide 169 by 23, we get 7 and a remainder of 8.
Use 7 as the next digit of our solution. 
Result so far: 2367.0
The remainder is 8 after subtracting 161 from 169.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 23

On to step 6:
When dividing 88 by 23, we get 3 with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 23673.0
Deduct 69 from 88 and we're left 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.

Going ahead to step 7:
190 divided by 23 is 8 with a remainder of 6.
The next digit of our result is 8. 
Result so far: 23673.8
The remainder is 6 after subtracting 184 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
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: 23673.82
If we take 46 away from 60, 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.

Step 9:
If we divide 140 by 23, we get 6 and a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 23673.826
Subtracting 138 from 140 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
20 divided by 23 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 23673.826
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
When dividing 200 by 23, we get 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 23673.82608
The remainder is 16 after subtracting 184 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
23 goes into 160 6 times with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 23673.826086
If we take 138 away from 160, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 13:
If we divide 220 by 23, we get 9 and a remainder of 13.
The number 9 becomes the next digit in our result. 
Result so far: 23673.8260869
The remainder is 13 after subtracting 207 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 14:
The number 23 fits into 130 5 times, leaving a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 23673.82608695
The remainder is 15 after subtracting 115 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

In conclusion, the division gives 23673.82608695 with a balance of 1.5e-08.