46723 ÷ 70 
We're looking to find how many times 70 goes into 46723.

Going ahead to step 1:
70 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 70

Going ahead to step 2:
70 can be fit into 46 0 times, resulting in a remainder of 46.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 46 after subtracting 0 from 46.
Append the next digit (7) from the dividend to 46 and continue with: 467 / 70

On to step 3:
When dividing 467 by 70, we get 6 with a remainder of 47.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we take 420 away from 467, we end up with 47.
Grab the next digit (2) from the dividend, add it to 47, then carry on: 472 / 70

Let's proceed to step 4:
If we divide 472 by 70, we get 6 and a remainder of 52.
Put 6 as the next digit of the answer. 
Result so far: 66.0
Deduct 420 from 472 and we're left with 52.
Include the next digit (3) from the dividend after 52, then repeat: 523 / 70

On to step 5:
If we divide 523 by 70, we get 7 and a remainder of 33.
Write down 7 as next digit of the result. 
Result so far: 667.0
The remainder is 33 after subtracting 490 from 523.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 6:
330 divided by 70 is 4 with a remainder of 50.
The next digit of our result is 4. 
Result so far: 667.4
Subtract 280 from 330 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 7:
When dividing 500 by 70, we get 7 with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 667.47
Subtract 490 from 500 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 70, we get 1 and a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 667.471
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 9:
70 can be fit into 300 4 times, resulting in a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 667.4714
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
The number 70 fits into 200 2 times, leaving a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 667.47142
If we take 140 away from 200, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 11:
600 divided by 70 is 8 with a remainder of 40.
The next digit of our result is 8. 
Result so far: 667.471428
Subtracting 560 from 600 leaves us 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.

Moving on to step 12:
70 can be fit into 400 5 times, resulting in a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 667.4714285
Subtract 350 from 400 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 13:
When dividing 500 by 70, we get 7 with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 667.47142857
Subtract 490 from 500 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 667.47142857 and a remainder of 1e-08.