86708 divided by 23 
We're looking to find how many times 23 goes into 86708.

Let's proceed to step 1:
The number 23 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 23

On to step 2:
If we divide 86 by 23, we get 3 and a remainder of 17.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 69 from 86 and we're left with 17.
Append the next digit (7) from the dividend to 17 and continue with: 177 / 23

Let's proceed to step 3:
177 divided by 23 is 7 with a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we subtract 161 from 177, we get 16.
Append the next digit (0) from the dividend to 16 and continue with: 160 / 23

Moving on to step 4:
23 goes into 160 6 times with a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 376.0
If we subtract 138 from 160, we get 22.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 23

On to step 5:
23 goes into 228 9 times with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 3769.0
The remainder is 21 after subtracting 207 from 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 6:
The number 23 fits into 210 9 times, leaving a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 3769.9
The remainder is 3 after subtracting 207 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
When dividing 30 by 23, we get 1 with a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 3769.91
Subtracting 23 from 30 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
If we divide 70 by 23, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 3769.913
If we take 69 away from 70, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 9:
When dividing 10 by 23, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 3769.913
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.

Going ahead to step 10:
100 divided by 23 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 3769.91304
If we take 92 away from 100, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
23 can be fit into 80 3 times, resulting in a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 3769.913043
If we subtract 69 from 80, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 12:
23 goes into 110 4 times with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 3769.9130434
Deduct 92 from 110 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 13:
If we divide 180 by 23, we get 7 and a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 3769.91304347
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.

The final result is 3769.91304347 with a remainder of 1.9e-08.