23320679 ÷ 731 
We want to figure out the number of times 23320679 can be divided by 731.

Going ahead to step 1:
The number 731 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 731

Moving on to step 2:
731 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Fetch the next digit (3) from the dividend, attach it to 23 and continue: 233 / 731

Moving on to step 3:
If we divide 233 by 731, we get 0 and a remainder of 233.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 233 and we're left with 233.
Fetch the next digit (2) from the dividend, attach it to 233 and continue: 2332 / 731

Step 4:
If we divide 2332 by 731, we get 3 and a remainder of 139.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 2193 from 2332, we get 139.
Take the next digit (0) from the dividend and append it to 139, then repeat: 1390 / 731

On to step 5:
The number 731 fits into 1390 1 times, leaving a remainder of 659.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtracting 731 from 1390 leaves us with 659.
Take the next digit (6) from the dividend and append it to 659, then repeat: 6596 / 731

Going ahead to step 6:
731 goes into 6596 9 times with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 319.0
Subtract 6579 from 6596 to get 17.
Append the next digit (7) from the dividend to 17 and continue with: 177 / 731

Step 7:
If we divide 177 by 731, we get 0 and a remainder of 177.
The next digit of our result is 0. 
Result so far: 3190.0
Subtracting 0 from 177 leaves us with 177.
Bring next digit (9) of the dividend behind the 177 and repeat the process: 1779 / 731

Going ahead to step 8:
731 can be fit into 1779 2 times, resulting in a remainder of 317.
Use 2 as the next digit of our solution. 
Result so far: 31902.0
The remainder is 317 after subtracting 1462 from 1779.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

On to step 9:
When dividing 3170 by 731, we get 4 with a remainder of 246.
Record the quotient 4 as the next digit in the result. 
Result so far: 31902.4
The remainder is 246 after subtracting 2924 from 3170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Let's proceed to step 10:
The number 731 fits into 2460 3 times, leaving a remainder of 267.
The number 3 becomes the next digit in our result. 
Result so far: 31902.43
The remainder is 267 after subtracting 2193 from 2460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

Moving on to step 11:
731 can be fit into 2670 3 times, resulting in a remainder of 477.
Write down 3 as next digit of the result. 
Result so far: 31902.433
If we subtract 2193 from 2670, we get 477.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4770, and continue the process.

In conclusion, the division gives 31902.433 with a balance of 0.0477.