We look at the division of 2761 by 23 
Let's see how many times 23 fits into 2761.

Advancing to step 1:
The number 23 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 23

Step 2:
27 divided by 23 is 1 with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 23 from 27 and we're left with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 23

Let's proceed to step 3:
The number 23 fits into 46 2 times, leaving a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 0 after subtracting 46 from 46.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 23

Going ahead to step 4:
When dividing 1 by 23, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
If we subtract 0 from 1, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 5:
If we divide 10 by 23, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
Subtracting 0 from 10 leaves us with 10.
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:
100 divided by 23 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 120.04
Subtract 92 from 100 to get 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:
80 divided by 23 is 3 with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 120.043
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.

Step 8:
The number 23 fits into 110 4 times, leaving a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 120.0434
Subtract 92 from 110 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
When dividing 180 by 23, we get 7 with a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 120.04347
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.

On to step 10:
When dividing 190 by 23, we get 8 with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 120.043478
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.

Step 11:
The number 23 fits into 60 2 times, leaving a remainder of 14.
The next digit of our result is 2. 
Result so far: 120.0434782
Subtract 46 from 60 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 12:
23 goes into 140 6 times with a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 120.04347826
If we subtract 138 from 140, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Our division results in 120.04347826 with a remaining 2e-09.