94423 ÷ 4 = 23605 R3
We're going to perform division on 94423 with 4 as the divisor.

Step 1:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 9 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 4

Step 2:
4 goes into 14 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 12 from 14 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 4

Step 3:
4 goes into 24 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 236
Subtract 24 from 24 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 4

Step 4:
4 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 2360
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 4

Step 5:
4 goes into 23 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 23605
Subtract 20 from 23 to get 3.

The final result is 23605 with a remainder of 3.