We look at the division of 921966 by 23 
Our goal is to divide 921966 by 23.

On to step 1:
If we divide 9 by 23, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 23

Moving on to step 2:
The number 23 fits into 92 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 92 from 92 leaves us with 0.
Include the next digit (1) from the dividend after 0, then repeat: 1 / 23

Moving on to step 3:
1 divided by 23 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 40.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 23

Going ahead to step 4:
If we divide 19 by 23, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 400.0
Deduct 0 from 19 and we're left with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 23

Going ahead to step 5:
When dividing 196 by 23, we get 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 4008.0
Deduct 184 from 196 and we're left with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 23

Moving on to step 6:
23 goes into 126 5 times with a remainder of 11.
Use 5 as the next digit of our solution. 
Result so far: 40085.0
Subtract 115 from 126 to 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.

Advancing to step 7:
When dividing 110 by 23, we get 4 with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 40085.4
If we take 92 away from 110, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
23 can be fit into 180 7 times, resulting in a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 40085.47
If we subtract 161 from 180, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 9:
When dividing 190 by 23, we get 8 with a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 40085.478
Subtracting 184 from 190 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 10:
23 can be fit into 60 2 times, resulting in a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 40085.4782
If we subtract 46 from 60, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 11:
23 goes into 140 6 times with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 40085.47826
If we take 138 away from 140, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 12:
When dividing 20 by 23, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 40085.47826
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
23 goes into 200 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 40085.4782608
The remainder is 16 after subtracting 184 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
23 goes into 160 6 times with a remainder of 22.
The next digit of our result is 6. 
Result so far: 40085.47826086
Subtract 138 from 160 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 40085.47826086 with a balance of 2.2e-08.