We're dividing 9723 by 20 
Our goal is to divide 9723 by 20.

Let's proceed to step 1:
20 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 20

Advancing to step 2:
20 goes into 97 4 times with a remainder of 17.
The next digit of our result is 4. 
Result so far: 4.0
If we take 80 away from 97, we end up with 17.
Bring next digit (2) of the dividend behind the 17 and repeat the process: 172 / 20

Advancing to step 3:
20 goes into 172 8 times with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 48.0
If we take 160 away from 172, we end up with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 20

Let's proceed to step 4:
20 goes into 123 6 times with a remainder of 3.
The next digit of our result is 6. 
Result so far: 486.0
Subtracting 120 from 123 leaves us 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.

Step 5:
If we divide 30 by 20, we get 1 and a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 486.1
The remainder is 10 after subtracting 20 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 6:
20 goes into 100 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 486.15
If we take 100 away from 100, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
0 divided by 20 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 486.15
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
If we divide 0 by 20, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 486.15
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 486.15 with a balance of 0.0.