We're dividing 851077 by 23 
We want to figure out the number of times 851077 can be divided by 23.

Going ahead to step 1:
When dividing 8 by 23, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 23

Let's proceed to step 2:
The number 23 fits into 85 3 times, leaving a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 69 from 85 to get 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 23

Step 3:
23 goes into 161 7 times with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 37.0
If we subtract 161 from 161, we get 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 23

Moving on to step 4:
When dividing 0 by 23, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 370.0
The remainder is 0 after subtracting 0 from 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 23

Going ahead to step 5:
23 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 3700.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 23

On to step 6:
When dividing 77 by 23, we get 3 with a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 37003.0
If we subtract 69 from 77, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
23 can be fit into 80 3 times, resulting in a remainder of 11.
The next digit of our result is 3. 
Result so far: 37003.3
The remainder is 11 after subtracting 69 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 8:
When dividing 110 by 23, we get 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 37003.34
The remainder is 18 after subtracting 92 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
180 divided by 23 is 7 with a remainder of 19.
The next digit of our result is 7. 
Result so far: 37003.347
If we subtract 161 from 180, we 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.

On to step 10:
23 goes into 190 8 times with a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 37003.3478
Deduct 184 from 190 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 11:
When dividing 60 by 23, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 37003.34782
The remainder is 14 after subtracting 46 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
The number 23 fits into 140 6 times, leaving a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 37003.347826
The remainder is 2 after subtracting 138 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 13:
If we divide 20 by 23, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 37003.347826
Subtracting 0 from 20 leaves us 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 14:
200 divided by 23 is 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 37003.34782608
Subtract 184 from 200 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 37003.34782608 with a balance of 1.6e-08.