We're dividing 70167431 by 23 
We want to figure out the number of times 70167431 can be divided by 23.

Going ahead to step 1:
23 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 23

On to step 2:
If we divide 70 by 23, we get 3 and a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 69 from 70 and we're left with 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 23

Moving on to step 3:
23 can be fit into 11 0 times, resulting in a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
Deduct 0 from 11 and we're left with 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 23

Moving on to step 4:
If we divide 116 by 23, we get 5 and a remainder of 1.
The next digit of our result is 5. 
Result so far: 305.0
The remainder is 1 after subtracting 115 from 116.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 23

Step 5:
23 goes into 17 0 times with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 3050.0
Subtract 0 from 17 to get 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 23

Moving on to step 6:
When dividing 174 by 23, we get 7 with a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 30507.0
If we take 161 away from 174, we end up with 13.
Include the next digit (3) from the dividend after 13, then repeat: 133 / 23

Moving on to step 7:
23 can be fit into 133 5 times, resulting in a remainder of 18.
The next digit of our result is 5. 
Result so far: 305075.0
Subtracting 115 from 133 leaves us with 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 23

Let's proceed to step 8:
When dividing 181 by 23, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 3050757.0
If we take 161 away from 181, we end up 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.

Step 9:
If we divide 200 by 23, we get 8 and a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3050757.8
The remainder is 16 after subtracting 184 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
23 goes into 160 6 times with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 3050757.86
Subtracting 138 from 160 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
If we divide 220 by 23, we get 9 and a remainder of 13.
The next digit of our result is 9. 
Result so far: 3050757.869
If we take 207 away from 220, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 12:
23 can be fit into 130 5 times, resulting in a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 3050757.8695
The remainder is 15 after subtracting 115 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 13:
When dividing 150 by 23, we get 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 3050757.86956
The remainder is 12 after subtracting 138 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
120 divided by 23 is 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 3050757.869565
Subtract 115 from 120 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 15:
If we divide 50 by 23, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 3050757.8695652
Deduct 46 from 50 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 16:
If we divide 40 by 23, we get 1 and a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 3050757.86956521
Deduct 23 from 40 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

After the division, we end up with 3050757.86956521 and a remainder of 1.7e-08.