We're dividing 285207 by 23 
We want to figure out the number of times 285207 can be divided by 23.

On to step 1:
When dividing 2 by 23, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 23

On to step 2:
If we divide 28 by 23, we get 1 and a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 23 from 28 to get 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 23

Advancing to step 3:
The number 23 fits into 55 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 46 from 55, we get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 23

Advancing to step 4:
23 goes into 92 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
Subtract 92 from 92 to get 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 23

On to step 5:
When dividing 0 by 23, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1240.0
Subtract 0 from 0 to get 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 23

Step 6:
7 divided by 23 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 12400.0
Deduct 0 from 7 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
When dividing 70 by 23, we get 3 with a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 12400.3
If we take 69 away from 70, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 8:
23 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 12400.3
Subtracting 0 from 10 leaves us with 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 9:
The number 23 fits into 100 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 12400.304
If we subtract 92 from 100, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
23 can be fit into 80 3 times, resulting in a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 12400.3043
The remainder is 11 after subtracting 69 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 11:
23 can be fit into 110 4 times, resulting in a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 12400.30434
If we take 92 away from 110, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 12:
The number 23 fits into 180 7 times, leaving a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 12400.304347
Deduct 161 from 180 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 13:
When dividing 190 by 23, we get 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 12400.3043478
Subtract 184 from 190 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 14:
23 goes into 60 2 times with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 12400.30434782
Deduct 46 from 60 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 12400.30434782 with a remainder of 1.4e-08.