We divide 132044 by 23
We want to divide 132044 by 23.

Step 1:
23 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 23

Step 2:
23 goes into 13 0 times with a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 23

Going ahead to step 3:
23 can be fit into 132 5 times, resulting in a remainder of 17.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 115 from 132 leaves us with 17.
Fetch the next digit (0) from the dividend, attach it to 17 and continue: 170 / 23

Step 4:
When dividing 170 by 23, we get 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 57.0
If we take 161 away from 170, we end up with 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 23

Let's proceed to step 5:
The number 23 fits into 94 4 times, leaving a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 574.0
If we subtract 92 from 94, we get 2.
Fetch the next digit (4) from the dividend, attach it to 2 and continue: 24 / 23

Going ahead to step 6:
23 goes into 24 1 times with a remainder of 1.
Use 1 as the next digit of our solution. 
Result so far: 5741.0
The remainder is 1 after subtracting 23 from 24.
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:
When dividing 10 by 23, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 5741.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
100 divided by 23 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 5741.04
Deduct 92 from 100 and we're left 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 9:
80 divided by 23 is 3 with a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 5741.043
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.

Moving on to step 10:
23 goes into 110 4 times with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 5741.0434
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.

Advancing to step 11:
If we divide 180 by 23, we get 7 and a remainder of 19.
The next digit of our result is 7. 
Result so far: 5741.04347
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.

Step 12:
When dividing 190 by 23, we get 8 with a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 5741.043478
If we subtract 184 from 190, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 13:
The number 23 fits into 60 2 times, leaving a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 5741.0434782
Subtract 46 from 60 to get 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 14:
When dividing 140 by 23, we get 6 with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 5741.04347826
The remainder is 2 after subtracting 138 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 5741.04347826 with a balance of 2e-09.