We look at the division of 102766 by 23 
Our goal is to divide 102766 by 23.

Moving on to step 1:
23 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 23

Let's proceed to step 2:
If we divide 10 by 23, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 23

Step 3:
23 can be fit into 102 4 times, resulting in a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 92 away from 102, we end up with 10.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 23

On to step 4:
23 goes into 107 4 times with a remainder of 15.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
Deduct 92 from 107 and we're left with 15.
Bring next digit (6) of the dividend behind the 15 and repeat the process: 156 / 23

Advancing to step 5:
23 can be fit into 156 6 times, resulting in a remainder of 18.
The number 6 becomes the next digit in our result. 
Result so far: 446.0
Deduct 138 from 156 and we're left with 18.
Include the next digit (6) from the dividend after 18, then repeat: 186 / 23

On to step 6:
23 can be fit into 186 8 times, resulting in a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 4468.0
Subtract 184 from 186 to 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.

Step 7:
23 can be fit into 20 0 times, resulting in a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 4468.0
If we take 0 away from 20, 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.

On to step 8:
200 divided by 23 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 4468.08
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 9:
160 divided by 23 is 6 with a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 4468.086
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.

On to step 10:
220 divided by 23 is 9 with a remainder of 13.
Write down 9 as next digit of the result. 
Result so far: 4468.0869
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.

Moving on to step 11:
The number 23 fits into 130 5 times, leaving a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 4468.08695
If we take 115 away from 130, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 12:
The number 23 fits into 150 6 times, leaving a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 4468.086956
Subtract 138 from 150 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 13:
120 divided by 23 is 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 4468.0869565
Subtracting 115 from 120 leaves us with 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 14:
23 goes into 50 2 times with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 4468.08695652
If we take 46 away from 50, we end up 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.

Our division results in 4468.08695652 with a remaining 4e-09.