We're dividing 23420996 by 497 
We want to figure out the number of times 23420996 can be divided by 497.

Advancing to step 1:
2 divided by 497 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 497

Moving on to step 2:
When dividing 23 by 497, we get 0 with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 497

On to step 3:
234 divided by 497 is 0 with a remainder of 234.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 234, we end up with 234.
Bring next digit (2) of the dividend behind the 234 and repeat the process: 2342 / 497

Advancing to step 4:
If we divide 2342 by 497, we get 4 and a remainder of 354.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 1988 from 2342 to get 354.
Take the next digit (0) from the dividend and append it to 354, then repeat: 3540 / 497

Going ahead to step 5:
When dividing 3540 by 497, we get 7 with a remainder of 61.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we take 3479 away from 3540, we end up with 61.
Include the next digit (9) from the dividend after 61, then repeat: 619 / 497

Step 6:
619 divided by 497 is 1 with a remainder of 122.
Record the quotient 1 as the next digit in the result. 
Result so far: 471.0
Subtracting 497 from 619 leaves us with 122.
Append the next digit (9) from the dividend to 122 and continue with: 1229 / 497

Going ahead to step 7:
1229 divided by 497 is 2 with a remainder of 235.
Write down 2 as next digit of the result. 
Result so far: 4712.0
The remainder is 235 after subtracting 994 from 1229.
Take the next digit (6) from the dividend and append it to 235, then repeat: 2356 / 497

Step 8:
497 goes into 2356 4 times with a remainder of 368.
Put 4 as the next digit of the answer. 
Result so far: 47124.0
Subtracting 1988 from 2356 leaves us with 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Moving on to step 9:
The number 497 fits into 3680 7 times, leaving a remainder of 201.
The next digit of our result is 7. 
Result so far: 47124.7
If we subtract 3479 from 3680, we get 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Let's proceed to step 10:
The number 497 fits into 2010 4 times, leaving a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 47124.74
If we take 1988 away from 2010, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 11:
The number 497 fits into 220 0 times, leaving a remainder of 220.
Use 0 as the next digit of our solution. 
Result so far: 47124.74
Deduct 0 from 220 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 12:
The number 497 fits into 2200 4 times, leaving a remainder of 212.
Use 4 as the next digit of our solution. 
Result so far: 47124.7404
Subtracting 1988 from 2200 leaves us with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Going ahead to step 13:
The number 497 fits into 2120 4 times, leaving a remainder of 132.
The next digit of our result is 4. 
Result so far: 47124.74044
If we take 1988 away from 2120, 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.

The final outcome is 47124.74044, with a leftover of 0.000132.