23470487 ÷ 317 
We want to divide 23470487 by 317.

On to step 1:
317 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 317

Moving on to step 2:
When dividing 23 by 317, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 317

Step 3:
When dividing 234 by 317, we get 0 with a remainder of 234.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 234 to get 234.
Include the next digit (7) from the dividend after 234, then repeat: 2347 / 317

Moving on to step 4:
If we divide 2347 by 317, we get 7 and a remainder of 128.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 2219 from 2347 to get 128.
Bring next digit (0) of the dividend behind the 128 and repeat the process: 1280 / 317

Moving on to step 5:
317 can be fit into 1280 4 times, resulting in a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we take 1268 away from 1280, we end up with 12.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 317

Going ahead to step 6:
The number 317 fits into 124 0 times, leaving a remainder of 124.
Write down 0 as next digit of the result. 
Result so far: 740.0
If we subtract 0 from 124, we get 124.
Include the next digit (8) from the dividend after 124, then repeat: 1248 / 317

Moving on to step 7:
1248 divided by 317 is 3 with a remainder of 297.
Put 3 as the next digit of the answer. 
Result so far: 7403.0
Subtract 951 from 1248 to get 297.
Take the next digit (7) from the dividend and append it to 297, then repeat: 2977 / 317

Advancing to step 8:
317 goes into 2977 9 times with a remainder of 124.
Write down 9 as next digit of the result. 
Result so far: 74039.0
Deduct 2853 from 2977 and we're left with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Let's proceed to step 9:
317 can be fit into 1240 3 times, resulting in a remainder of 289.
The next digit of our result is 3. 
Result so far: 74039.3
Subtracting 951 from 1240 leaves us with 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

Step 10:
When dividing 2890 by 317, we get 9 with a remainder of 37.
Record the quotient 9 as the next digit in the result. 
Result so far: 74039.39
If we subtract 2853 from 2890, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 11:
317 goes into 370 1 times with a remainder of 53.
The number 1 becomes the next digit in our result. 
Result so far: 74039.391
If we take 317 away from 370, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 12:
317 goes into 530 1 times with a remainder of 213.
Put 1 as the next digit of the answer. 
Result so far: 74039.3911
Subtract 317 from 530 to get 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Our division results in 74039.3911 with a remaining 0.00213.