23071173 ÷ 927 
We want to figure out the number of times 23071173 can be divided by 927.

Advancing to step 1:
If we divide 2 by 927, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 927

Let's proceed to step 2:
927 can be fit into 23 0 times, resulting in a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 927

Going ahead to step 3:
The number 927 fits into 230 0 times, leaving a remainder of 230.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 230 to get 230.
Fetch the next digit (7) from the dividend, attach it to 230 and continue: 2307 / 927

Step 4:
927 goes into 2307 2 times with a remainder of 453.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 453 after subtracting 1854 from 2307.
Bring next digit (1) of the dividend behind the 453 and repeat the process: 4531 / 927

Step 5:
If we divide 4531 by 927, we get 4 and a remainder of 823.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Subtracting 3708 from 4531 leaves us with 823.
Append the next digit (1) from the dividend to 823 and continue with: 8231 / 927

Moving on to step 6:
The number 927 fits into 8231 8 times, leaving a remainder of 815.
The number 8 becomes the next digit in our result. 
Result so far: 248.0
Subtracting 7416 from 8231 leaves us with 815.
Append the next digit (7) from the dividend to 815 and continue with: 8157 / 927

Going ahead to step 7:
If we divide 8157 by 927, we get 8 and a remainder of 741.
Record the quotient 8 as the next digit in the result. 
Result so far: 2488.0
Subtract 7416 from 8157 to get 741.
Take the next digit (3) from the dividend and append it to 741, then repeat: 7413 / 927

Let's proceed to step 8:
If we divide 7413 by 927, we get 7 and a remainder of 924.
Use 7 as the next digit of our solution. 
Result so far: 24887.0
The remainder is 924 after subtracting 6489 from 7413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9240, and continue the process.

On to step 9:
927 goes into 9240 9 times with a remainder of 897.
The next digit of our result is 9. 
Result so far: 24887.9
The remainder is 897 after subtracting 8343 from 9240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8970, and continue the process.

Advancing to step 10:
If we divide 8970 by 927, we get 9 and a remainder of 627.
Use 9 as the next digit of our solution. 
Result so far: 24887.99
If we subtract 8343 from 8970, we get 627.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6270, and continue the process.

The final outcome is 24887.99, with a leftover of 0.627.