We look at the division of 232728 by 94 
We're looking to find how many times 94 goes into 232728.

Going ahead to step 1:
When dividing 2 by 94, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 94

Moving on to step 2:
When dividing 23 by 94, we get 0 with a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 94

Moving on to step 3:
94 can be fit into 232 2 times, resulting in a remainder of 44.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 44 after subtracting 188 from 232.
Include the next digit (7) from the dividend after 44, then repeat: 447 / 94

Moving on to step 4:
If we divide 447 by 94, we get 4 and a remainder of 71.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 376 from 447, we get 71.
Fetch the next digit (2) from the dividend, attach it to 71 and continue: 712 / 94

On to step 5:
94 goes into 712 7 times with a remainder of 54.
Write down 7 as next digit of the result. 
Result so far: 247.0
Subtract 658 from 712 to get 54.
Take the next digit (8) from the dividend and append it to 54, then repeat: 548 / 94

Moving on to step 6:
94 goes into 548 5 times with a remainder of 78.
The number 5 becomes the next digit in our result. 
Result so far: 2475.0
The remainder is 78 after subtracting 470 from 548.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 7:
When dividing 780 by 94, we get 8 with a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 2475.8
Subtract 752 from 780 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 8:
The number 94 fits into 280 2 times, leaving a remainder of 92.
The next digit of our result is 2. 
Result so far: 2475.82
Deduct 188 from 280 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 9:
920 divided by 94 is 9 with a remainder of 74.
The number 9 becomes the next digit in our result. 
Result so far: 2475.829
If we subtract 846 from 920, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Moving on to step 10:
740 divided by 94 is 7 with a remainder of 82.
Put 7 as the next digit of the answer. 
Result so far: 2475.8297
If we take 658 away from 740, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 11:
94 can be fit into 820 8 times, resulting in a remainder of 68.
The number 8 becomes the next digit in our result. 
Result so far: 2475.82978
If we subtract 752 from 820, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 12:
94 can be fit into 680 7 times, resulting in a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 2475.829787
If we take 658 away from 680, 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.

On to step 13:
When dividing 220 by 94, we get 2 with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 2475.8297872
Subtract 188 from 220 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 14:
94 goes into 320 3 times with a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 2475.82978723
Deduct 282 from 320 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 2475.82978723 with a remainder of 3.8e-08.