31712956 ÷ 23 
We want to figure out the number of times 31712956 can be divided by 23.

Advancing to step 1:
When dividing 3 by 23, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 23

On to step 2:
If we divide 31 by 23, we get 1 and a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 23 from 31 and we're left with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 23

Step 3:
23 can be fit into 87 3 times, resulting in a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 69 from 87 and we're left with 18.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 23

On to step 4:
When dividing 181 by 23, we get 7 with a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 137.0
If we take 161 away from 181, we end up with 20.
Fetch the next digit (2) from the dividend, attach it to 20 and continue: 202 / 23

Moving on to step 5:
23 goes into 202 8 times with a remainder of 18.
The number 8 becomes the next digit in our result. 
Result so far: 1378.0
Subtracting 184 from 202 leaves us with 18.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 23

Going ahead to step 6:
When dividing 189 by 23, we get 8 with a remainder of 5.
The next digit of our result is 8. 
Result so far: 13788.0
Subtract 184 from 189 to get 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 23

Moving on to step 7:
23 goes into 55 2 times with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 137882.0
If we subtract 46 from 55, we get 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 23

Going ahead to step 8:
When dividing 96 by 23, we get 4 with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 1378824.0
Deduct 92 from 96 and we're left 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.

Step 9:
23 can be fit into 40 1 times, resulting in a remainder of 17.
The next digit of our result is 1. 
Result so far: 1378824.1
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.

Going ahead to step 10:
23 goes into 170 7 times with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 1378824.17
If we subtract 161 from 170, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 11:
23 can be fit into 90 3 times, resulting in a remainder of 21.
Record the quotient 3 as the next digit in the result. 
Result so far: 1378824.173
The remainder is 21 after subtracting 69 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 12:
23 can be fit into 210 9 times, resulting in a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 1378824.1739
If we subtract 207 from 210, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 13:
23 goes into 30 1 times with a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 1378824.17391
The remainder is 7 after subtracting 23 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 14:
23 goes into 70 3 times with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 1378824.173913
Deduct 69 from 70 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 15:
23 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 1378824.173913
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 16:
23 can be fit into 100 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 1378824.17391304
Deduct 92 from 100 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 1378824.17391304 with a remainder of 8e-09.