97723 divided by 10 
We want to figure out the number of times 97723 can be divided by 10.

On to step 1:
If we divide 9 by 10, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 10

Moving on to step 2:
97 divided by 10 is 9 with a remainder of 7.
The next digit of our result is 9. 
Result so far: 9.0
Subtract 90 from 97 to get 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 10

Moving on to step 3:
The number 10 fits into 77 7 times, leaving a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 97.0
Deduct 70 from 77 and we're left with 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 10

Let's proceed to step 4:
When dividing 72 by 10, we get 7 with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 977.0
Subtract 70 from 72 to get 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 10

On to step 5:
10 goes into 23 2 times with a remainder of 3.
The next digit of our result is 2. 
Result so far: 9772.0
Deduct 20 from 23 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 6:
10 can be fit into 30 3 times, resulting in a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 9772.3
Deduct 30 from 30 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.

Going ahead to step 7:
The number 10 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 9772.3
If we take 0 away from 0, we end up 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.

Moving on to step 8:
10 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 9772.3
If we subtract 0 from 0, we 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 9772.3 with a remaining 0.0.