728464 ÷ 23 
We want to figure out the number of times 728464 can be divided by 23.

On to step 1:
When dividing 7 by 23, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 23

Advancing to step 2:
The number 23 fits into 72 3 times, leaving a remainder of 3.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 69 from 72, we get 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 23

Advancing to step 3:
If we divide 38 by 23, we get 1 and a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Subtract 23 from 38 to get 15.
Fetch the next digit (4) from the dividend, attach it to 15 and continue: 154 / 23

Step 4:
23 can be fit into 154 6 times, resulting in a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 316.0
Deduct 138 from 154 and we're left with 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 23

Let's proceed to step 5:
If we divide 166 by 23, we get 7 and a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 3167.0
Subtract 161 from 166 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 23

Advancing to step 6:
When dividing 54 by 23, we get 2 with a remainder of 8.
The next digit of our result is 2. 
Result so far: 31672.0
Deduct 46 from 54 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
23 can be fit into 80 3 times, resulting in a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 31672.3
If we take 69 away from 80, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 8:
If we divide 110 by 23, we get 4 and a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 31672.34
If we take 92 away from 110, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
23 goes into 180 7 times with a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 31672.347
Subtract 161 from 180 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 10:
190 divided by 23 is 8 with a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 31672.3478
Deduct 184 from 190 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 11:
23 can be fit into 60 2 times, resulting in a remainder of 14.
The next digit of our result is 2. 
Result so far: 31672.34782
If we take 46 away from 60, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 12:
If we divide 140 by 23, we get 6 and a remainder of 2.
The next digit of our result is 6. 
Result so far: 31672.347826
If we take 138 away from 140, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 13:
The number 23 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 31672.347826
Deduct 0 from 20 and we're left 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.

Advancing to step 14:
200 divided by 23 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 31672.34782608
If we subtract 184 from 200, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 31672.34782608 with a remaining 1.6e-08.