We look at the division of 23504475 by 427 
We want to figure out the number of times 23504475 can be divided by 427.

On to step 1:
427 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 427

Let's proceed to step 2:
427 goes into 23 0 times with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 427

Let's proceed to step 3:
If we divide 235 by 427, we get 0 and a remainder of 235.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 235 to get 235.
Take the next digit (0) from the dividend and append it to 235, then repeat: 2350 / 427

On to step 4:
When dividing 2350 by 427, we get 5 with a remainder of 215.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 2135 away from 2350, we end up with 215.
Bring next digit (4) of the dividend behind the 215 and repeat the process: 2154 / 427

Step 5:
When dividing 2154 by 427, we get 5 with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 55.0
Deduct 2135 from 2154 and we're left with 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 427

Let's proceed to step 6:
When dividing 194 by 427, we get 0 with a remainder of 194.
Use 0 as the next digit of our solution. 
Result so far: 550.0
The remainder is 194 after subtracting 0 from 194.
Append the next digit (7) from the dividend to 194 and continue with: 1947 / 427

On to step 7:
1947 divided by 427 is 4 with a remainder of 239.
Put 4 as the next digit of the answer. 
Result so far: 5504.0
If we subtract 1708 from 1947, we get 239.
Grab the next digit (5) from the dividend, add it to 239, then carry on: 2395 / 427

Advancing to step 8:
The number 427 fits into 2395 5 times, leaving a remainder of 260.
Put 5 as the next digit of the answer. 
Result so far: 55045.0
Subtract 2135 from 2395 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 9:
427 can be fit into 2600 6 times, resulting in a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 55045.6
The remainder is 38 after subtracting 2562 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 10:
When dividing 380 by 427, we get 0 with a remainder of 380.
The number 0 becomes the next digit in our result. 
Result so far: 55045.6
Deduct 0 from 380 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 11:
427 goes into 3800 8 times with a remainder of 384.
The next digit of our result is 8. 
Result so far: 55045.608
If we subtract 3416 from 3800, we get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Moving on to step 12:
3840 divided by 427 is 8 with a remainder of 424.
Write down 8 as next digit of the result. 
Result so far: 55045.6088
The remainder is 424 after subtracting 3416 from 3840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

After the division, we end up with 55045.6088 and a remainder of 0.00424.