We look at the division of 23671204 by 548 
We want to divide 23671204 by 548.

Advancing to step 1:
When dividing 2 by 548, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 548

Step 2:
548 can be fit into 23 0 times, resulting in a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 548

On to step 3:
548 goes into 236 0 times with a remainder of 236.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 236, we get 236.
Include the next digit (7) from the dividend after 236, then repeat: 2367 / 548

Advancing to step 4:
When dividing 2367 by 548, we get 4 with a remainder of 175.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 175 after subtracting 2192 from 2367.
Bring next digit (1) of the dividend behind the 175 and repeat the process: 1751 / 548

Let's proceed to step 5:
548 goes into 1751 3 times with a remainder of 107.
Put 3 as the next digit of the answer. 
Result so far: 43.0
If we subtract 1644 from 1751, we get 107.
Fetch the next digit (2) from the dividend, attach it to 107 and continue: 1072 / 548

On to step 6:
548 goes into 1072 1 times with a remainder of 524.
Record the quotient 1 as the next digit in the result. 
Result so far: 431.0
Subtracting 548 from 1072 leaves us with 524.
Append the next digit (0) from the dividend to 524 and continue with: 5240 / 548

Moving on to step 7:
If we divide 5240 by 548, we get 9 and a remainder of 308.
The number 9 becomes the next digit in our result. 
Result so far: 4319.0
Subtract 4932 from 5240 to get 308.
Bring next digit (4) of the dividend behind the 308 and repeat the process: 3084 / 548

Going ahead to step 8:
The number 548 fits into 3084 5 times, leaving a remainder of 344.
Write down 5 as next digit of the result. 
Result so far: 43195.0
If we subtract 2740 from 3084, we get 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Advancing to step 9:
The number 548 fits into 3440 6 times, leaving a remainder of 152.
The next digit of our result is 6. 
Result so far: 43195.6
Deduct 3288 from 3440 and we're left with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Let's proceed to step 10:
1520 divided by 548 is 2 with a remainder of 424.
The next digit of our result is 2. 
Result so far: 43195.62
The remainder is 424 after subtracting 1096 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Step 11:
When dividing 4240 by 548, we get 7 with a remainder of 404.
The next digit of our result is 7. 
Result so far: 43195.627
If we take 3836 away from 4240, we end up with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Moving on to step 12:
4040 divided by 548 is 7 with a remainder of 204.
The number 7 becomes the next digit in our result. 
Result so far: 43195.6277
If we subtract 3836 from 4040, we get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

The final result is 43195.6277 with a remainder of 0.00204.