23126478 ÷ 964 
We want to divide 23126478 by 964.

Step 1:
2 divided by 964 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 964

Going ahead to step 2:
23 divided by 964 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 964

Step 3:
964 can be fit into 231 0 times, resulting in a remainder of 231.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 231 after subtracting 0 from 231.
Take the next digit (2) from the dividend and append it to 231, then repeat: 2312 / 964

On to step 4:
964 can be fit into 2312 2 times, resulting in a remainder of 384.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 1928 from 2312 and we're left with 384.
Bring next digit (6) of the dividend behind the 384 and repeat the process: 3846 / 964

Going ahead to step 5:
The number 964 fits into 3846 3 times, leaving a remainder of 954.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 2892 away from 3846, we end up with 954.
Include the next digit (4) from the dividend after 954, then repeat: 9544 / 964

Advancing to step 6:
9544 divided by 964 is 9 with a remainder of 868.
The next digit of our result is 9. 
Result so far: 239.0
If we take 8676 away from 9544, we end up with 868.
Grab the next digit (7) from the dividend, add it to 868, then carry on: 8687 / 964

Moving on to step 7:
If we divide 8687 by 964, we get 9 and a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 2399.0
Deduct 8676 from 8687 and we're left with 11.
Bring next digit (8) of the dividend behind the 11 and repeat the process: 118 / 964

Let's proceed to step 8:
The number 964 fits into 118 0 times, leaving a remainder of 118.
Put 0 as the next digit of the answer. 
Result so far: 23990.0
If we take 0 away from 118, we end up with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 9:
When dividing 1180 by 964, we get 1 with a remainder of 216.
The number 1 becomes the next digit in our result. 
Result so far: 23990.1
Subtracting 964 from 1180 leaves us with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Moving on to step 10:
When dividing 2160 by 964, we get 2 with a remainder of 232.
The number 2 becomes the next digit in our result. 
Result so far: 23990.12
Deduct 1928 from 2160 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Going ahead to step 11:
The number 964 fits into 2320 2 times, leaving a remainder of 392.
Record the quotient 2 as the next digit in the result. 
Result so far: 23990.122
Deduct 1928 from 2320 and we're left with 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Our division results in 23990.122 with a remaining 0.0392.