728476 ÷ 23 
We want to figure out the number of times 728476 can be divided by 23.

Step 1:
7 divided by 23 is 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.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 23

On to step 2:
23 can be fit into 72 3 times, resulting in a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 69 from 72 and we're left with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 23

Moving on to step 3:
If we divide 38 by 23, we get 1 and a remainder of 15.
The next digit of our result is 1. 
Result so far: 31.0
If we subtract 23 from 38, we get 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 23

Going ahead to step 4:
23 goes into 154 6 times with a remainder of 16.
The next digit of our result is 6. 
Result so far: 316.0
The remainder is 16 after subtracting 138 from 154.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 23

On to step 5:
23 goes into 167 7 times with a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 3167.0
Subtracting 161 from 167 leaves us with 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 23

On to step 6:
The number 23 fits into 66 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 31672.0
The remainder is 20 after subtracting 46 from 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 7:
The number 23 fits into 200 8 times, leaving a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 31672.8
If we take 184 away from 200, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 8:
23 can be fit into 160 6 times, resulting in a remainder of 22.
The next digit of our result is 6. 
Result so far: 31672.86
Subtract 138 from 160 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 9:
If we divide 220 by 23, we get 9 and a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 31672.869
If we subtract 207 from 220, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 10:
When dividing 130 by 23, we get 5 with a remainder of 15.
Use 5 as the next digit of our solution. 
Result so far: 31672.8695
Subtract 115 from 130 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 11:
150 divided by 23 is 6 with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 31672.86956
If we subtract 138 from 150, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 12:
If we divide 120 by 23, we get 5 and a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 31672.869565
Deduct 115 from 120 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 13:
23 goes into 50 2 times with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 31672.8695652
If we take 46 away from 50, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
When dividing 40 by 23, we get 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 31672.86956521
Subtracting 23 from 40 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Our division results in 31672.86956521 with a remaining 1.7e-08.