Let's divide 23131059 by 65
We want to divide 23131059 by 65.

Going ahead to step 1:
When dividing 2 by 65, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 65

Going ahead to step 2:
The number 65 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 65

Advancing to step 3:
65 can be fit into 231 3 times, resulting in a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 195 from 231 and we're left with 36.
Bring next digit (3) of the dividend behind the 36 and repeat the process: 363 / 65

Moving on to step 4:
The number 65 fits into 363 5 times, leaving a remainder of 38.
The next digit of our result is 5. 
Result so far: 35.0
Subtracting 325 from 363 leaves us with 38.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 65

Moving on to step 5:
When dividing 381 by 65, we get 5 with a remainder of 56.
Write down 5 as next digit of the result. 
Result so far: 355.0
Deduct 325 from 381 and we're left with 56.
Grab the next digit (0) from the dividend, add it to 56, then carry on: 560 / 65

Let's proceed to step 6:
The number 65 fits into 560 8 times, leaving a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 3558.0
If we take 520 away from 560, we end up with 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 65

Let's proceed to step 7:
65 goes into 405 6 times with a remainder of 15.
Use 6 as the next digit of our solution. 
Result so far: 35586.0
If we take 390 away from 405, we end up with 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 65

On to step 8:
The number 65 fits into 159 2 times, leaving a remainder of 29.
Write down 2 as next digit of the result. 
Result so far: 355862.0
If we take 130 away from 159, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 9:
65 goes into 290 4 times with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 355862.4
If we take 260 away from 290, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
The number 65 fits into 300 4 times, leaving a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 355862.44
Subtract 260 from 300 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 355862.44 and a remainder of 0.04.