23271063 ÷ 789 
We want to figure out the number of times 23271063 can be divided by 789.

Advancing to step 1:
When dividing 2 by 789, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 789

On to step 2:
When dividing 23 by 789, we get 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 789

Moving on to step 3:
789 goes into 232 0 times with a remainder of 232.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 232 to get 232.
Append the next digit (7) from the dividend to 232 and continue with: 2327 / 789

Step 4:
The number 789 fits into 2327 2 times, leaving a remainder of 749.
The next digit of our result is 2. 
Result so far: 2.0
If we take 1578 away from 2327, we end up with 749.
Fetch the next digit (1) from the dividend, attach it to 749 and continue: 7491 / 789

On to step 5:
789 goes into 7491 9 times with a remainder of 390.
The next digit of our result is 9. 
Result so far: 29.0
Deduct 7101 from 7491 and we're left with 390.
Take the next digit (0) from the dividend and append it to 390, then repeat: 3900 / 789

On to step 6:
789 goes into 3900 4 times with a remainder of 744.
Write down 4 as next digit of the result. 
Result so far: 294.0
If we subtract 3156 from 3900, we get 744.
Append the next digit (6) from the dividend to 744 and continue with: 7446 / 789

Step 7:
The number 789 fits into 7446 9 times, leaving a remainder of 345.
Put 9 as the next digit of the answer. 
Result so far: 2949.0
If we subtract 7101 from 7446, we get 345.
Bring next digit (3) of the dividend behind the 345 and repeat the process: 3453 / 789

On to step 8:
789 goes into 3453 4 times with a remainder of 297.
Use 4 as the next digit of our solution. 
Result so far: 29494.0
If we take 3156 away from 3453, we end up with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Advancing to step 9:
When dividing 2970 by 789, we get 3 with a remainder of 603.
Use 3 as the next digit of our solution. 
Result so far: 29494.3
Subtracting 2367 from 2970 leaves us with 603.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6030, and continue the process.

On to step 10:
6030 divided by 789 is 7 with a remainder of 507.
Write down 7 as next digit of the result. 
Result so far: 29494.37
Subtract 5523 from 6030 to get 507.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5070, and continue the process.

Advancing to step 11:
If we divide 5070 by 789, we get 6 and a remainder of 336.
Put 6 as the next digit of the answer. 
Result so far: 29494.376
Deduct 4734 from 5070 and we're left with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Advancing to step 12:
789 goes into 3360 4 times with a remainder of 204.
The next digit of our result is 4. 
Result so far: 29494.3764
Deduct 3156 from 3360 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

On to step 13:
789 can be fit into 2040 2 times, resulting in a remainder of 462.
The next digit of our result is 2. 
Result so far: 29494.37642
Deduct 1578 from 2040 and we're left with 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Moving on to step 14:
If we divide 4620 by 789, we get 5 and a remainder of 675.
Record the quotient 5 as the next digit in the result. 
Result so far: 29494.376425
Subtract 3945 from 4620 to get 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Let's proceed to step 15:
When dividing 6750 by 789, we get 8 with a remainder of 438.
Put 8 as the next digit of the answer. 
Result so far: 29494.3764258
Deduct 6312 from 6750 and we're left with 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Advancing to step 16:
4380 divided by 789 is 5 with a remainder of 435.
Use 5 as the next digit of our solution. 
Result so far: 29494.37642585
Subtract 3945 from 4380 to get 435.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

Our division results in 29494.37642585 with a remaining 4.35e-07.