We look at the division of 923465 by 21 
Let's see how many times 21 fits into 923465.

Let's proceed to step 1:
21 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 21

Advancing to step 2:
The number 21 fits into 92 4 times, leaving a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 84 from 92 and we're left with 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 21

Advancing to step 3:
83 divided by 21 is 3 with a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 43.0
If we take 63 away from 83, we end up with 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 21

Moving on to step 4:
The number 21 fits into 204 9 times, leaving a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 439.0
If we subtract 189 from 204, we get 15.
Include the next digit (6) from the dividend after 15, then repeat: 156 / 21

On to step 5:
156 divided by 21 is 7 with a remainder of 9.
The next digit of our result is 7. 
Result so far: 4397.0
Subtract 147 from 156 to get 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 21

On to step 6:
The number 21 fits into 95 4 times, leaving a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 43974.0
Subtract 84 from 95 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
When dividing 110 by 21, we get 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 43974.5
If we subtract 105 from 110, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 8:
21 can be fit into 50 2 times, resulting in a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 43974.52
If we take 42 away from 50, we end up 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.

Advancing to step 9:
When dividing 80 by 21, we get 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 43974.523
If we take 63 away from 80, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 10:
170 divided by 21 is 8 with a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 43974.5238
The remainder is 2 after subtracting 168 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 11:
21 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 43974.5238
Subtracting 0 from 20 leaves us 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.

Moving on to step 12:
21 goes into 200 9 times with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 43974.523809
Subtract 189 from 200 to get 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 13:
21 can be fit into 110 5 times, resulting in a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 43974.5238095
If we take 105 away from 110, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 14:
50 divided by 21 is 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 43974.52380952
Deduct 42 from 50 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.

The final result is 43974.52380952 with a remainder of 8e-09.