To divide 235,654 by 10,000, we can simply move the decimal point four places to the left:
235,654 ÷ 10,000 = 23.5654
To round off the final answer to two decimal places, we need to look at the third decimal place, which is "5". Since "5" is greater than or equal to 5, we need to round up the second decimal place, which is "6". Therefore, the final answer rounded to two decimal places is:
23.57