We look at the division of 23697266 by 971 
We want to figure out the number of times 23697266 can be divided by 971.

Advancing to step 1:
The number 971 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 971

Moving on to step 2:
The number 971 fits into 23 0 times, leaving a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 971

Going ahead to step 3:
If we divide 236 by 971, we get 0 and a remainder of 236.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 236, we end up with 236.
Include the next digit (9) from the dividend after 236, then repeat: 2369 / 971

On to step 4:
971 can be fit into 2369 2 times, resulting in a remainder of 427.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 1942 from 2369 to get 427.
Fetch the next digit (7) from the dividend, attach it to 427 and continue: 4277 / 971

Advancing to step 5:
971 can be fit into 4277 4 times, resulting in a remainder of 393.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 3884 from 4277, we get 393.
Bring next digit (2) of the dividend behind the 393 and repeat the process: 3932 / 971

Going ahead to step 6:
3932 divided by 971 is 4 with a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 244.0
Subtracting 3884 from 3932 leaves us with 48.
Take the next digit (6) from the dividend and append it to 48, then repeat: 486 / 971

Going ahead to step 7:
The number 971 fits into 486 0 times, leaving a remainder of 486.
Write down 0 as next digit of the result. 
Result so far: 2440.0
Subtract 0 from 486 to get 486.
Grab the next digit (6) from the dividend, add it to 486, then carry on: 4866 / 971

Advancing to step 8:
4866 divided by 971 is 5 with a remainder of 11.
The next digit of our result is 5. 
Result so far: 24405.0
If we subtract 4855 from 4866, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 9:
When dividing 110 by 971, we get 0 with a remainder of 110.
Record the quotient 0 as the next digit in the result. 
Result so far: 24405.0
Subtracting 0 from 110 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 10:
The number 971 fits into 1100 1 times, leaving a remainder of 129.
The number 1 becomes the next digit in our result. 
Result so far: 24405.01
The remainder is 129 after subtracting 971 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

Going ahead to step 11:
971 goes into 1290 1 times with a remainder of 319.
Record the quotient 1 as the next digit in the result. 
Result so far: 24405.011
Deduct 971 from 1290 and we're left with 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

The final result is 24405.011 with a remainder of 0.0319.