We're dividing 23767561 by 399 
We want to figure out the number of times 23767561 can be divided by 399.

Moving on to step 1:
399 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 399

On to step 2:
If we divide 23 by 399, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (7) from the dividend to 23 and continue with: 237 / 399

Advancing to step 3:
237 divided by 399 is 0 with a remainder of 237.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 237 after subtracting 0 from 237.
Bring next digit (6) of the dividend behind the 237 and repeat the process: 2376 / 399

Moving on to step 4:
399 goes into 2376 5 times with a remainder of 381.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 1995 from 2376 and we're left with 381.
Fetch the next digit (7) from the dividend, attach it to 381 and continue: 3817 / 399

On to step 5:
399 goes into 3817 9 times with a remainder of 226.
Write down 9 as next digit of the result. 
Result so far: 59.0
Subtracting 3591 from 3817 leaves us with 226.
Fetch the next digit (5) from the dividend, attach it to 226 and continue: 2265 / 399

On to step 6:
When dividing 2265 by 399, we get 5 with a remainder of 270.
The number 5 becomes the next digit in our result. 
Result so far: 595.0
The remainder is 270 after subtracting 1995 from 2265.
Bring next digit (6) of the dividend behind the 270 and repeat the process: 2706 / 399

Step 7:
The number 399 fits into 2706 6 times, leaving a remainder of 312.
Put 6 as the next digit of the answer. 
Result so far: 5956.0
If we take 2394 away from 2706, we end up with 312.
Bring next digit (1) of the dividend behind the 312 and repeat the process: 3121 / 399

On to step 8:
399 can be fit into 3121 7 times, resulting in a remainder of 328.
Use 7 as the next digit of our solution. 
Result so far: 59567.0
If we take 2793 away from 3121, we end up 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 9:
When dividing 3280 by 399, we get 8 with a remainder of 88.
Record the quotient 8 as the next digit in the result. 
Result so far: 59567.8
If we subtract 3192 from 3280, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 10:
The number 399 fits into 880 2 times, leaving a remainder of 82.
Use 2 as the next digit of our solution. 
Result so far: 59567.82
Deduct 798 from 880 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Let's proceed to step 11:
If we divide 820 by 399, we get 2 and a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 59567.822
Deduct 798 from 820 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 59567.822 with a balance of 0.0022.