We look at the division of 23109712 by 732 
We want to figure out the number of times 23109712 can be divided by 732.

Moving on to step 1:
The number 732 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 732

On to step 2:
When dividing 23 by 732, we get 0 with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 732

Moving on to step 3:
The number 732 fits into 231 0 times, leaving a remainder of 231.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 231 after subtracting 0 from 231.
Grab the next digit (0) from the dividend, add it to 231, then carry on: 2310 / 732

Going ahead to step 4:
2310 divided by 732 is 3 with a remainder of 114.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 2196 from 2310 to get 114.
Grab the next digit (9) from the dividend, add it to 114, then carry on: 1149 / 732

Going ahead to step 5:
The number 732 fits into 1149 1 times, leaving a remainder of 417.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
The remainder is 417 after subtracting 732 from 1149.
Take the next digit (7) from the dividend and append it to 417, then repeat: 4177 / 732

Advancing to step 6:
If we divide 4177 by 732, we get 5 and a remainder of 517.
The number 5 becomes the next digit in our result. 
Result so far: 315.0
Subtracting 3660 from 4177 leaves us with 517.
Include the next digit (1) from the dividend after 517, then repeat: 5171 / 732

Advancing to step 7:
If we divide 5171 by 732, we get 7 and a remainder of 47.
Write down 7 as next digit of the result. 
Result so far: 3157.0
Deduct 5124 from 5171 and we're left with 47.
Bring next digit (2) of the dividend behind the 47 and repeat the process: 472 / 732

Advancing to step 8:
732 can be fit into 472 0 times, resulting in a remainder of 472.
Record the quotient 0 as the next digit in the result. 
Result so far: 31570.0
Deduct 0 from 472 and we're left with 472.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4720, and continue the process.

Let's proceed to step 9:
732 goes into 4720 6 times with a remainder of 328.
The number 6 becomes the next digit in our result. 
Result so far: 31570.6
Subtracting 4392 from 4720 leaves us with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Advancing to step 10:
3280 divided by 732 is 4 with a remainder of 352.
The next digit of our result is 4. 
Result so far: 31570.64
Deduct 2928 from 3280 and we're left with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Let's proceed to step 11:
When dividing 3520 by 732, we get 4 with a remainder of 592.
Write down 4 as next digit of the result. 
Result so far: 31570.644
If we subtract 2928 from 3520, we get 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

After the division, we end up with 31570.644 and a remainder of 0.0592.