We're dividing 23894766 by 976 
We want to figure out the number of times 23894766 can be divided by 976.

Advancing to step 1:
If we divide 2 by 976, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 976

On to step 2:
976 can be fit into 23 0 times, resulting in a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Grab the next digit (8) from the dividend, add it to 23, then carry on: 238 / 976

Let's proceed to step 3:
238 divided by 976 is 0 with a remainder of 238.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 238 leaves us with 238.
Append the next digit (9) from the dividend to 238 and continue with: 2389 / 976

Moving on to step 4:
976 goes into 2389 2 times with a remainder of 437.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 1952 from 2389 and we're left with 437.
Grab the next digit (4) from the dividend, add it to 437, then carry on: 4374 / 976

Let's proceed to step 5:
4374 divided by 976 is 4 with a remainder of 470.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
The remainder is 470 after subtracting 3904 from 4374.
Include the next digit (7) from the dividend after 470, then repeat: 4707 / 976

Going ahead to step 6:
976 goes into 4707 4 times with a remainder of 803.
Write down 4 as next digit of the result. 
Result so far: 244.0
If we subtract 3904 from 4707, we get 803.
Fetch the next digit (6) from the dividend, attach it to 803 and continue: 8036 / 976

Let's proceed to step 7:
The number 976 fits into 8036 8 times, leaving a remainder of 228.
Record the quotient 8 as the next digit in the result. 
Result so far: 2448.0
Subtracting 7808 from 8036 leaves us with 228.
Grab the next digit (6) from the dividend, add it to 228, then carry on: 2286 / 976

Going ahead to step 8:
2286 divided by 976 is 2 with a remainder of 334.
Record the quotient 2 as the next digit in the result. 
Result so far: 24482.0
Deduct 1952 from 2286 and we're left with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Advancing to step 9:
If we divide 3340 by 976, we get 3 and a remainder of 412.
Write down 3 as next digit of the result. 
Result so far: 24482.3
Deduct 2928 from 3340 and we're left with 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

Let's proceed to step 10:
If we divide 4120 by 976, we get 4 and a remainder of 216.
The next digit of our result is 4. 
Result so far: 24482.34
If we subtract 3904 from 4120, we get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

On to step 11:
If we divide 2160 by 976, we get 2 and a remainder of 208.
Record the quotient 2 as the next digit in the result. 
Result so far: 24482.342
If we subtract 1952 from 2160, we get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Moving on to step 12:
The number 976 fits into 2080 2 times, leaving a remainder of 128.
Record the quotient 2 as the next digit in the result. 
Result so far: 24482.3422
Subtract 1952 from 2080 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

The final result is 24482.3422 with a remainder of 0.00128.