We divide 23910967 by 400
We're looking to find how many times 400 goes into 23910967.

Let's proceed to step 1:
400 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
Deduct 0 from 2 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 400

Moving on to step 2:
23 divided by 400 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 400

Step 3:
When dividing 239 by 400, we get 0 with a remainder of 239.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 239, we get 239.
Bring next digit (1) of the dividend behind the 239 and repeat the process: 2391 / 400

Going ahead to step 4:
400 can be fit into 2391 5 times, resulting in a remainder of 391.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 2000 away from 2391, we end up with 391.
Include the next digit (0) from the dividend after 391, then repeat: 3910 / 400

Going ahead to step 5:
400 can be fit into 3910 9 times, resulting in a remainder of 310.
The next digit of our result is 9. 
Result so far: 59.0
Deduct 3600 from 3910 and we're left with 310.
Fetch the next digit (9) from the dividend, attach it to 310 and continue: 3109 / 400

On to step 6:
When dividing 3109 by 400, we get 7 with a remainder of 309.
Record the quotient 7 as the next digit in the result. 
Result so far: 597.0
Subtracting 2800 from 3109 leaves us with 309.
Fetch the next digit (6) from the dividend, attach it to 309 and continue: 3096 / 400

Moving on to step 7:
3096 divided by 400 is 7 with a remainder of 296.
Use 7 as the next digit of our solution. 
Result so far: 5977.0
The remainder is 296 after subtracting 2800 from 3096.
Grab the next digit (7) from the dividend, add it to 296, then carry on: 2967 / 400

Advancing to step 8:
If we divide 2967 by 400, we get 7 and a remainder of 167.
The next digit of our result is 7. 
Result so far: 59777.0
Subtracting 2800 from 2967 leaves us with 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Step 9:
1670 divided by 400 is 4 with a remainder of 70.
The number 4 becomes the next digit in our result. 
Result so far: 59777.4
Deduct 1600 from 1670 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 10:
400 goes into 700 1 times with a remainder of 300.
The next digit of our result is 1. 
Result so far: 59777.41
The remainder is 300 after subtracting 400 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Moving on to step 11:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
The next digit of our result is 7. 
Result so far: 59777.417
The remainder is 200 after subtracting 2800 from 3000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 12:
400 can be fit into 2000 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 59777.4175
Deduct 2000 from 2000 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 13:
When dividing 0 by 400, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 59777.4175
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 14:
0 divided by 400 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 59777.4175
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 59777.4175, with a leftover of 0.0.