We look at the division of 23717055 by 161 
We want to figure out the number of times 23717055 can be divided by 161.

Going ahead to step 1:
2 divided by 161 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 161

Advancing to step 2:
161 goes into 23 0 times with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (7) from the dividend to 23 and continue with: 237 / 161

Going ahead to step 3:
237 divided by 161 is 1 with a remainder of 76.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 76 after subtracting 161 from 237.
Fetch the next digit (1) from the dividend, attach it to 76 and continue: 761 / 161

Moving on to step 4:
The number 161 fits into 761 4 times, leaving a remainder of 117.
Write down 4 as next digit of the result. 
Result so far: 14.0
Subtracting 644 from 761 leaves us with 117.
Bring next digit (7) of the dividend behind the 117 and repeat the process: 1177 / 161

Let's proceed to step 5:
When dividing 1177 by 161, we get 7 with a remainder of 50.
The number 7 becomes the next digit in our result. 
Result so far: 147.0
If we take 1127 away from 1177, we end up with 50.
Fetch the next digit (0) from the dividend, attach it to 50 and continue: 500 / 161

Advancing to step 6:
500 divided by 161 is 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 1473.0
Subtracting 483 from 500 leaves us with 17.
Grab the next digit (5) from the dividend, add it to 17, then carry on: 175 / 161

Moving on to step 7:
If we divide 175 by 161, we get 1 and a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 14731.0
Subtracting 161 from 175 leaves us with 14.
Bring next digit (5) of the dividend behind the 14 and repeat the process: 145 / 161

Advancing to step 8:
When dividing 145 by 161, we get 0 with a remainder of 145.
The next digit of our result is 0. 
Result so far: 147310.0
Subtracting 0 from 145 leaves us with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Advancing to step 9:
If we divide 1450 by 161, we get 9 and a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 147310.9
If we take 1449 away from 1450, 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.

Let's proceed to step 10:
161 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 147310.9
If we subtract 0 from 10, we get 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 11:
When dividing 100 by 161, we get 0 with a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 147310.9
Subtract 0 from 100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 147310.9, with a leftover of 0.01.