We look at the division of 32711487 by 23 
We're looking to find how many times 23 goes into 32711487.

Let's proceed to step 1:
23 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 23

Step 2:
23 goes into 32 1 times with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 23 from 32 and we're left with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 23

Step 3:
23 goes into 97 4 times with a remainder of 5.
Write down 4 as next digit of the result. 
Result so far: 14.0
Subtracting 92 from 97 leaves us with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 23

On to step 4:
51 divided by 23 is 2 with a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 142.0
Deduct 46 from 51 and we're left with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 23

On to step 5:
The number 23 fits into 51 2 times, leaving a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 1422.0
Subtract 46 from 51 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 23

Let's proceed to step 6:
23 goes into 54 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 14222.0
Subtracting 46 from 54 leaves us with 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 23

Let's proceed to step 7:
When dividing 88 by 23, we get 3 with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 142223.0
Deduct 69 from 88 and we're left with 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 23

Advancing to step 8:
23 goes into 197 8 times with a remainder of 13.
Put 8 as the next digit of the answer. 
Result so far: 1422238.0
If we subtract 184 from 197, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 9:
When dividing 130 by 23, we get 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 1422238.5
If we take 115 away from 130, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 10:
23 goes into 150 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 1422238.56
If we subtract 138 from 150, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 11:
23 goes into 120 5 times with a remainder of 5.
The next digit of our result is 5. 
Result so far: 1422238.565
Subtracting 115 from 120 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 12:
23 can be fit into 50 2 times, resulting in a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 1422238.5652
If we subtract 46 from 50, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
When dividing 40 by 23, we get 1 with a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 1422238.56521
If we take 23 away from 40, we end up 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.

Moving on to step 14:
The number 23 fits into 170 7 times, leaving a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 1422238.565217
Subtract 161 from 170 to 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.

Going ahead to step 15:
23 goes into 90 3 times with a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 1422238.5652173
Subtract 69 from 90 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 16:
23 goes into 210 9 times with a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 1422238.56521739
The remainder is 3 after subtracting 207 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

After the division, we end up with 1422238.56521739 and a remainder of 3e-09.