9723016 divided by 188 
Our goal is to divide 9723016 by 188.

Advancing to step 1:
188 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 188

On to step 2:
188 can be fit into 97 0 times, resulting in a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Take the next digit (2) from the dividend and append it to 97, then repeat: 972 / 188

On to step 3:
188 goes into 972 5 times with a remainder of 32.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 32 after subtracting 940 from 972.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 188

Step 4:
188 can be fit into 323 1 times, resulting in a remainder of 135.
Use 1 as the next digit of our solution. 
Result so far: 51.0
The remainder is 135 after subtracting 188 from 323.
Grab the next digit (0) from the dividend, add it to 135, then carry on: 1350 / 188

Moving on to step 5:
1350 divided by 188 is 7 with a remainder of 34.
The next digit of our result is 7. 
Result so far: 517.0
If we take 1316 away from 1350, we end up with 34.
Bring next digit (1) of the dividend behind the 34 and repeat the process: 341 / 188

Moving on to step 6:
188 can be fit into 341 1 times, resulting in a remainder of 153.
The number 1 becomes the next digit in our result. 
Result so far: 5171.0
If we take 188 away from 341, we end up with 153.
Grab the next digit (6) from the dividend, add it to 153, then carry on: 1536 / 188

Moving on to step 7:
188 goes into 1536 8 times with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 51718.0
Subtracting 1504 from 1536 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 8:
The number 188 fits into 320 1 times, leaving a remainder of 132.
Write down 1 as next digit of the result. 
Result so far: 51718.1
If we take 188 away from 320, we end up with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

On to step 9:
1320 divided by 188 is 7 with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 51718.17
The remainder is 4 after subtracting 1316 from 1320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 10:
40 divided by 188 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 51718.17
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
If we divide 400 by 188, we get 2 and a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 51718.1702
Subtracting 376 from 400 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 12:
188 can be fit into 240 1 times, resulting in a remainder of 52.
Put 1 as the next digit of the answer. 
Result so far: 51718.17021
If we take 188 away from 240, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 13:
520 divided by 188 is 2 with a remainder of 144.
Write down 2 as next digit of the result. 
Result so far: 51718.170212
The remainder is 144 after subtracting 376 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 14:
The number 188 fits into 1440 7 times, leaving a remainder of 124.
The number 7 becomes the next digit in our result. 
Result so far: 51718.1702127
If we subtract 1316 from 1440, we get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Let's proceed to step 15:
188 goes into 1240 6 times with a remainder of 112.
Write down 6 as next digit of the result. 
Result so far: 51718.17021276
If we take 1128 away from 1240, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Our division results in 51718.17021276 with a remaining 1.12e-07.