We look at the division of 23217181 by 528 
Our goal is to divide 23217181 by 528.

On to step 1:
528 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 528

Moving on to step 2:
When dividing 23 by 528, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 528

Advancing to step 3:
232 divided by 528 is 0 with a remainder of 232.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 232 to get 232.
Grab the next digit (1) from the dividend, add it to 232, then carry on: 2321 / 528

Let's proceed to step 4:
528 goes into 2321 4 times with a remainder of 209.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 2112 from 2321, we get 209.
Bring next digit (7) of the dividend behind the 209 and repeat the process: 2097 / 528

Step 5:
2097 divided by 528 is 3 with a remainder of 513.
Write down 3 as next digit of the result. 
Result so far: 43.0
If we subtract 1584 from 2097, we get 513.
Bring next digit (1) of the dividend behind the 513 and repeat the process: 5131 / 528

Step 6:
The number 528 fits into 5131 9 times, leaving a remainder of 379.
The next digit of our result is 9. 
Result so far: 439.0
Deduct 4752 from 5131 and we're left with 379.
Fetch the next digit (8) from the dividend, attach it to 379 and continue: 3798 / 528

Advancing to step 7:
The number 528 fits into 3798 7 times, leaving a remainder of 102.
Record the quotient 7 as the next digit in the result. 
Result so far: 4397.0
If we take 3696 away from 3798, we end up with 102.
Fetch the next digit (1) from the dividend, attach it to 102 and continue: 1021 / 528

Going ahead to step 8:
If we divide 1021 by 528, we get 1 and a remainder of 493.
The next digit of our result is 1. 
Result so far: 43971.0
Subtract 528 from 1021 to get 493.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4930, and continue the process.

Step 9:
4930 divided by 528 is 9 with a remainder of 178.
The number 9 becomes the next digit in our result. 
Result so far: 43971.9
Deduct 4752 from 4930 and we're left with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Step 10:
528 goes into 1780 3 times with a remainder of 196.
Put 3 as the next digit of the answer. 
Result so far: 43971.93
Deduct 1584 from 1780 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Going ahead to step 11:
1960 divided by 528 is 3 with a remainder of 376.
Use 3 as the next digit of our solution. 
Result so far: 43971.933
The remainder is 376 after subtracting 1584 from 1960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

In conclusion, the division gives 43971.933 with a balance of 0.0376.