21397523 ÷ 232 
We want to figure out the number of times 21397523 can be divided by 232.

On to step 1:
2 divided by 232 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 232

Step 2:
232 can be fit into 21 0 times, resulting in a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 232

On to step 3:
232 can be fit into 213 0 times, resulting in a remainder of 213.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 213, we end up with 213.
Fetch the next digit (9) from the dividend, attach it to 213 and continue: 2139 / 232

Step 4:
The number 232 fits into 2139 9 times, leaving a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtracting 2088 from 2139 leaves us with 51.
Take the next digit (7) from the dividend and append it to 51, then repeat: 517 / 232

Advancing to step 5:
If we divide 517 by 232, we get 2 and a remainder of 53.
Write down 2 as next digit of the result. 
Result so far: 92.0
Subtract 464 from 517 to get 53.
Bring next digit (5) of the dividend behind the 53 and repeat the process: 535 / 232

Moving on to step 6:
If we divide 535 by 232, we get 2 and a remainder of 71.
Record the quotient 2 as the next digit in the result. 
Result so far: 922.0
Deduct 464 from 535 and we're left with 71.
Fetch the next digit (2) from the dividend, attach it to 71 and continue: 712 / 232

Let's proceed to step 7:
232 can be fit into 712 3 times, resulting in a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 9223.0
If we subtract 696 from 712, we get 16.
Take the next digit (3) from the dividend and append it to 16, then repeat: 163 / 232

Going ahead to step 8:
232 can be fit into 163 0 times, resulting in a remainder of 163.
Use 0 as the next digit of our solution. 
Result so far: 92230.0
The remainder is 163 after subtracting 0 from 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Let's proceed to step 9:
The number 232 fits into 1630 7 times, leaving a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 92230.7
Deduct 1624 from 1630 and we're left 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.

On to step 10:
232 goes into 60 0 times with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 92230.7
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 11:
The number 232 fits into 600 2 times, leaving a remainder of 136.
Use 2 as the next digit of our solution. 
Result so far: 92230.702
If we subtract 464 from 600, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 12:
232 goes into 1360 5 times with a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 92230.7025
Subtract 1160 from 1360 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 13:
If we divide 2000 by 232, we get 8 and a remainder of 144.
Put 8 as the next digit of the answer. 
Result so far: 92230.70258
If we subtract 1856 from 2000, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Step 14:
232 can be fit into 1440 6 times, resulting in a remainder of 48.
Write down 6 as next digit of the result. 
Result so far: 92230.702586
The remainder is 48 after subtracting 1392 from 1440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 15:
When dividing 480 by 232, we get 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 92230.7025862
If we subtract 464 from 480, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 16:
160 divided by 232 is 0 with a remainder of 160.
The number 0 becomes the next digit in our result. 
Result so far: 92230.7025862
Deduct 0 from 160 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

After the division, we end up with 92230.7025862 and a remainder of 1.6e-07.