Let's divide 860423 by 20
We're looking to find how many times 20 goes into 860423.

Advancing to step 1:
20 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 20

Let's proceed to step 2:
When dividing 86 by 20, we get 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 80 from 86, we get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 20

Moving on to step 3:
60 divided by 20 is 3 with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Deduct 60 from 60 and we're left with 0.
Take the next digit (4) from the dividend and append it to 0, then repeat: 4 / 20

Moving on to step 4:
If we divide 4 by 20, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 430.0
Subtract 0 from 4 to get 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 20

Advancing to step 5:
42 divided by 20 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 4302.0
If we take 40 away from 42, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 20

On to step 6:
20 goes into 23 1 times with a remainder of 3.
The number 1 becomes the next digit in our result. 
Result so far: 43021.0
The remainder is 3 after subtracting 20 from 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
The number 20 fits into 30 1 times, leaving a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 43021.1
Subtracting 20 from 30 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
20 can be fit into 100 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 43021.15
Subtract 100 from 100 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
If we divide 0 by 20, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 43021.15
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
When dividing 0 by 20, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 43021.15
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 43021.15 with a remaining 0.0.