We're dividing 23142 by 97 
We're looking to find how many times 97 goes into 23142.

Moving on to step 1:
2 divided by 97 is 0 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.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 97

Advancing to step 2:
97 goes into 23 0 times with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 97

Step 3:
When dividing 231 by 97, we get 2 with a remainder of 37.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 37 after subtracting 194 from 231.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 97

Advancing to step 4:
The number 97 fits into 374 3 times, leaving a remainder of 83.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we subtract 291 from 374, we get 83.
Grab the next digit (2) from the dividend, add it to 83, then carry on: 832 / 97

Advancing to step 5:
When dividing 832 by 97, we get 8 with a remainder of 56.
Put 8 as the next digit of the answer. 
Result so far: 238.0
The remainder is 56 after subtracting 776 from 832.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 6:
The number 97 fits into 560 5 times, leaving a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 238.5
Deduct 485 from 560 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 7:
When dividing 750 by 97, we get 7 with a remainder of 71.
The number 7 becomes the next digit in our result. 
Result so far: 238.57
If we take 679 away from 750, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 8:
97 goes into 710 7 times with a remainder of 31.
Record the quotient 7 as the next digit in the result. 
Result so far: 238.577
If we take 679 away from 710, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

After the division, we end up with 238.577 and a remainder of 0.0031.