We look at the division of 10321723 by 243 
We want to figure out the number of times 10321723 can be divided by 243.

Step 1:
When dividing 1 by 243, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 243

Moving on to step 2:
10 divided by 243 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Bring next digit (3) of the dividend behind the 10 and repeat the process: 103 / 243

Moving on to step 3:
243 goes into 103 0 times with a remainder of 103.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 103, we end up with 103.
Include the next digit (2) from the dividend after 103, then repeat: 1032 / 243

Let's proceed to step 4:
243 goes into 1032 4 times with a remainder of 60.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 60 after subtracting 972 from 1032.
Take the next digit (1) from the dividend and append it to 60, then repeat: 601 / 243

Let's proceed to step 5:
243 goes into 601 2 times with a remainder of 115.
Use 2 as the next digit of our solution. 
Result so far: 42.0
If we take 486 away from 601, we end up with 115.
Append the next digit (7) from the dividend to 115 and continue with: 1157 / 243

Going ahead to step 6:
If we divide 1157 by 243, we get 4 and a remainder of 185.
Write down 4 as next digit of the result. 
Result so far: 424.0
The remainder is 185 after subtracting 972 from 1157.
Bring next digit (2) of the dividend behind the 185 and repeat the process: 1852 / 243

Going ahead to step 7:
When dividing 1852 by 243, we get 7 with a remainder of 151.
Use 7 as the next digit of our solution. 
Result so far: 4247.0
Subtracting 1701 from 1852 leaves us with 151.
Append the next digit (3) from the dividend to 151 and continue with: 1513 / 243

On to step 8:
The number 243 fits into 1513 6 times, leaving a remainder of 55.
The number 6 becomes the next digit in our result. 
Result so far: 42476.0
Deduct 1458 from 1513 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 9:
When dividing 550 by 243, we get 2 with a remainder of 64.
The next digit of our result is 2. 
Result so far: 42476.2
Subtract 486 from 550 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 10:
243 goes into 640 2 times with a remainder of 154.
Use 2 as the next digit of our solution. 
Result so far: 42476.22
Deduct 486 from 640 and we're left with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

The final result is 42476.22 with a remainder of 0.154.