87106460 ÷ 23 
We want to figure out the number of times 87106460 can be divided by 23.

Step 1:
23 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 23

Moving on to step 2:
The number 23 fits into 87 3 times, leaving a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 69 away from 87, we end up with 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 23

Advancing to step 3:
23 goes into 181 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 37.0
Deduct 161 from 181 and we're left with 20.
Take the next digit (0) from the dividend and append it to 20, then repeat: 200 / 23

Moving on to step 4:
When dividing 200 by 23, we get 8 with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 378.0
Deduct 184 from 200 and we're left with 16.
Fetch the next digit (6) from the dividend, attach it to 16 and continue: 166 / 23

Advancing to step 5:
When dividing 166 by 23, we get 7 with a remainder of 5.
Use 7 as the next digit of our solution. 
Result so far: 3787.0
If we subtract 161 from 166, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 23

Step 6:
When dividing 54 by 23, we get 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 37872.0
Deduct 46 from 54 and we're left with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 23

Going ahead to step 7:
23 can be fit into 86 3 times, resulting in a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 378723.0
The remainder is 17 after subtracting 69 from 86.
Include the next digit (0) from the dividend after 17, then repeat: 170 / 23

Advancing to step 8:
The number 23 fits into 170 7 times, leaving a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 3787237.0
Deduct 161 from 170 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 9:
If we divide 90 by 23, we get 3 and a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 3787237.3
The remainder is 21 after subtracting 69 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 10:
If we divide 210 by 23, we get 9 and a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 3787237.39
Subtract 207 from 210 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 11:
If we divide 30 by 23, we get 1 and a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 3787237.391
Subtract 23 from 30 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 12:
When dividing 70 by 23, we get 3 with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 3787237.3913
The remainder is 1 after subtracting 69 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 13:
23 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 3787237.3913
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 14:
If we divide 100 by 23, we get 4 and a remainder of 8.
The next digit of our result is 4. 
Result so far: 3787237.391304
Subtract 92 from 100 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 15:
80 divided by 23 is 3 with a remainder of 11.
The next digit of our result is 3. 
Result so far: 3787237.3913043
The remainder is 11 after subtracting 69 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 16:
When dividing 110 by 23, we get 4 with a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 3787237.39130434
Subtracting 92 from 110 leaves us 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.

The final result is 3787237.39130434 with a remainder of 1.8e-08.