We're dividing 20976437 by 723 
We want to figure out the number of times 20976437 can be divided by 723.

Let's proceed to step 1:
When dividing 2 by 723, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 723

Let's proceed to step 2:
723 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Bring next digit (9) of the dividend behind the 20 and repeat the process: 209 / 723

Step 3:
723 can be fit into 209 0 times, resulting in a remainder of 209.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 209 and we're left with 209.
Take the next digit (7) from the dividend and append it to 209, then repeat: 2097 / 723

Going ahead to step 4:
2097 divided by 723 is 2 with a remainder of 651.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 1446 from 2097, we get 651.
Fetch the next digit (6) from the dividend, attach it to 651 and continue: 6516 / 723

Advancing to step 5:
723 can be fit into 6516 9 times, resulting in a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
Subtract 6507 from 6516 to get 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 723

Advancing to step 6:
94 divided by 723 is 0 with a remainder of 94.
The next digit of our result is 0. 
Result so far: 290.0
If we subtract 0 from 94, we get 94.
Bring next digit (3) of the dividend behind the 94 and repeat the process: 943 / 723

Going ahead to step 7:
723 can be fit into 943 1 times, resulting in a remainder of 220.
The number 1 becomes the next digit in our result. 
Result so far: 2901.0
If we subtract 723 from 943, we get 220.
Append the next digit (7) from the dividend to 220 and continue with: 2207 / 723

Moving on to step 8:
If we divide 2207 by 723, we get 3 and a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 29013.0
Deduct 2169 from 2207 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
If we divide 380 by 723, we get 0 and a remainder of 380.
Put 0 as the next digit of the answer. 
Result so far: 29013.0
If we take 0 away from 380, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

On to step 10:
When dividing 3800 by 723, we get 5 with a remainder of 185.
Record the quotient 5 as the next digit in the result. 
Result so far: 29013.05
If we take 3615 away from 3800, we end up with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Let's proceed to step 11:
If we divide 1850 by 723, we get 2 and a remainder of 404.
Write down 2 as next digit of the result. 
Result so far: 29013.052
If we subtract 1446 from 1850, we get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Step 12:
If we divide 4040 by 723, we get 5 and a remainder of 425.
The next digit of our result is 5. 
Result so far: 29013.0525
If we take 3615 away from 4040, we end up with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Moving on to step 13:
The number 723 fits into 4250 5 times, leaving a remainder of 635.
Write down 5 as next digit of the result. 
Result so far: 29013.05255
The remainder is 635 after subtracting 3615 from 4250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6350, and continue the process.

In conclusion, the division gives 29013.05255 with a balance of 0.000635.