72923 ÷ 20 
We're looking to find how many times 20 goes into 72923.

Moving on to step 1:
When dividing 7 by 20, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 20

Advancing to step 2:
20 goes into 72 3 times with a remainder of 12.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 60 from 72, we get 12.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 20

Going ahead to step 3:
If we divide 129 by 20, we get 6 and a remainder of 9.
The next digit of our result is 6. 
Result so far: 36.0
If we take 120 away from 129, we end up with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 20

Advancing to step 4:
If we divide 92 by 20, we get 4 and a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 364.0
Deduct 80 from 92 and we're left with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 20

Let's proceed to step 5:
123 divided by 20 is 6 with a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 3646.0
Subtracting 120 from 123 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 6:
20 can be fit into 30 1 times, resulting in a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 3646.1
The remainder is 10 after subtracting 20 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
20 can be fit into 100 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 3646.15
The remainder is 0 after subtracting 100 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
If we divide 0 by 20, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3646.15
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
The number 20 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3646.15
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 3646.15 and a remainder of 0.0.