22738731 ÷ 120 
We want to figure out the number of times 22738731 can be divided by 120.

On to step 1:
If we divide 2 by 120, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 120

On to step 2:
120 goes into 22 0 times with a remainder of 22.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 120

Step 3:
When dividing 227 by 120, we get 1 with a remainder of 107.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 120 from 227 and we're left with 107.
Bring next digit (3) of the dividend behind the 107 and repeat the process: 1073 / 120

Advancing to step 4:
120 goes into 1073 8 times with a remainder of 113.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtracting 960 from 1073 leaves us with 113.
Grab the next digit (8) from the dividend, add it to 113, then carry on: 1138 / 120

Let's proceed to step 5:
120 can be fit into 1138 9 times, resulting in a remainder of 58.
Record the quotient 9 as the next digit in the result. 
Result so far: 189.0
Deduct 1080 from 1138 and we're left with 58.
Append the next digit (7) from the dividend to 58 and continue with: 587 / 120

Let's proceed to step 6:
120 can be fit into 587 4 times, resulting in a remainder of 107.
The next digit of our result is 4. 
Result so far: 1894.0
If we take 480 away from 587, we end up with 107.
Fetch the next digit (3) from the dividend, attach it to 107 and continue: 1073 / 120

On to step 7:
When dividing 1073 by 120, we get 8 with a remainder of 113.
Write down 8 as next digit of the result. 
Result so far: 18948.0
Subtract 960 from 1073 to get 113.
Include the next digit (1) from the dividend after 113, then repeat: 1131 / 120

On to step 8:
120 can be fit into 1131 9 times, resulting in a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 189489.0
Subtract 1080 from 1131 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 9:
120 goes into 510 4 times with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 189489.4
If we subtract 480 from 510, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
When dividing 300 by 120, we get 2 with a remainder of 60.
Put 2 as the next digit of the answer. 
Result so far: 189489.42
The remainder is 60 after subtracting 240 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 11:
If we divide 600 by 120, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 189489.425
Deduct 600 from 600 and we're left 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.

On to step 12:
The number 120 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 189489.425
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
120 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 189489.425
Subtract 0 from 0 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.

Our division results in 189489.425 with a remaining 0.0.