23158671 ÷ 996 
We're looking to find how many times 996 goes into 23158671.

Moving on to step 1:
996 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 996

Moving on to step 2:
If we divide 23 by 996, we get 0 and a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 996

Let's proceed to step 3:
231 divided by 996 is 0 with a remainder of 231.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 231 and we're left with 231.
Bring next digit (5) of the dividend behind the 231 and repeat the process: 2315 / 996

Moving on to step 4:
996 can be fit into 2315 2 times, resulting in a remainder of 323.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 1992 from 2315, we get 323.
Grab the next digit (8) from the dividend, add it to 323, then carry on: 3238 / 996

Moving on to step 5:
996 can be fit into 3238 3 times, resulting in a remainder of 250.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 2988 from 3238 leaves us with 250.
Bring next digit (6) of the dividend behind the 250 and repeat the process: 2506 / 996

Going ahead to step 6:
996 can be fit into 2506 2 times, resulting in a remainder of 514.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
The remainder is 514 after subtracting 1992 from 2506.
Take the next digit (7) from the dividend and append it to 514, then repeat: 5147 / 996

Going ahead to step 7:
The number 996 fits into 5147 5 times, leaving a remainder of 167.
Record the quotient 5 as the next digit in the result. 
Result so far: 2325.0
Deduct 4980 from 5147 and we're left with 167.
Include the next digit (1) from the dividend after 167, then repeat: 1671 / 996

On to step 8:
1671 divided by 996 is 1 with a remainder of 675.
The next digit of our result is 1. 
Result so far: 23251.0
Subtracting 996 from 1671 leaves us with 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

On to step 9:
When dividing 6750 by 996, we get 6 with a remainder of 774.
Record the quotient 6 as the next digit in the result. 
Result so far: 23251.6
If we subtract 5976 from 6750, we get 774.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7740, and continue the process.

Advancing to step 10:
996 can be fit into 7740 7 times, resulting in a remainder of 768.
Record the quotient 7 as the next digit in the result. 
Result so far: 23251.67
Subtracting 6972 from 7740 leaves us with 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

Advancing to step 11:
996 goes into 7680 7 times with a remainder of 708.
The number 7 becomes the next digit in our result. 
Result so far: 23251.677
Deduct 6972 from 7680 and we're left with 708.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7080, and continue the process.

The final outcome is 23251.677, with a leftover of 0.0708.