We look at the division of 70793471 by 23 
Let's see how many times 23 fits into 70793471.

Let's proceed to step 1:
When dividing 7 by 23, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 23

Let's proceed to step 2:
If we divide 70 by 23, we get 3 and a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 69 from 70, we get 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 23

On to step 3:
When dividing 17 by 23, we get 0 with a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we subtract 0 from 17, we get 17.
Include the next digit (9) from the dividend after 17, then repeat: 179 / 23

Going ahead to step 4:
When dividing 179 by 23, we get 7 with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 307.0
Deduct 161 from 179 and we're left with 18.
Bring next digit (3) of the dividend behind the 18 and repeat the process: 183 / 23

Let's proceed to step 5:
The number 23 fits into 183 7 times, leaving a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 3077.0
If we take 161 away from 183, we end up with 22.
Fetch the next digit (4) from the dividend, attach it to 22 and continue: 224 / 23

Let's proceed to step 6:
The number 23 fits into 224 9 times, leaving a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 30779.0
The remainder is 17 after subtracting 207 from 224.
Bring next digit (7) of the dividend behind the 17 and repeat the process: 177 / 23

On to step 7:
When dividing 177 by 23, we get 7 with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 307797.0
Subtract 161 from 177 to get 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 23

Advancing to step 8:
23 can be fit into 161 7 times, resulting in a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 3077977.0
Subtracting 161 from 161 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
If we divide 0 by 23, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3077977.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
If we divide 0 by 23, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3077977.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 3077977.0 with a remainder of 0.0.