We're dividing 923023 by 70 
We want to figure out the number of times 923023 can be divided by 70.

Going ahead to step 1:
When dividing 9 by 70, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 70

Going ahead to step 2:
The number 70 fits into 92 1 times, leaving a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 70 from 92 and we're left with 22.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 70

Going ahead to step 3:
223 divided by 70 is 3 with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 210 from 223 leaves us with 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 70

Advancing to step 4:
70 goes into 130 1 times with a remainder of 60.
Use 1 as the next digit of our solution. 
Result so far: 131.0
The remainder is 60 after subtracting 70 from 130.
Include the next digit (2) from the dividend after 60, then repeat: 602 / 70

Step 5:
The number 70 fits into 602 8 times, leaving a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 1318.0
If we take 560 away from 602, we end up with 42.
Fetch the next digit (3) from the dividend, attach it to 42 and continue: 423 / 70

On to step 6:
If we divide 423 by 70, we get 6 and a remainder of 3.
The next digit of our result is 6. 
Result so far: 13186.0
Deduct 420 from 423 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.

On to step 7:
70 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 13186.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
70 can be fit into 300 4 times, resulting in a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 13186.04
Subtracting 280 from 300 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
200 divided by 70 is 2 with a remainder of 60.
The next digit of our result is 2. 
Result so far: 13186.042
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 10:
If we divide 600 by 70, we get 8 and a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 13186.0428
If we subtract 560 from 600, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 11:
400 divided by 70 is 5 with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 13186.04285
If we take 350 away from 400, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 12:
If we divide 500 by 70, we get 7 and a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 13186.042857
The remainder is 10 after subtracting 490 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 13:
100 divided by 70 is 1 with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 13186.0428571
If we subtract 70 from 100, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 14:
If we divide 300 by 70, we get 4 and a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 13186.04285714
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 13186.04285714 with a balance of 2e-08.