321947 ÷ 23 
We're looking to find how many times 23 goes into 321947.

Going ahead to step 1:
The number 23 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 23

Advancing to step 2:
The number 23 fits into 32 1 times, leaving a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 23 from 32, we get 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 23

On to step 3:
23 goes into 91 3 times with a remainder of 22.
The next digit of our result is 3. 
Result so far: 13.0
If we subtract 69 from 91, we get 22.
Take the next digit (9) from the dividend and append it to 22, then repeat: 229 / 23

Moving on to step 4:
229 divided by 23 is 9 with a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 139.0
The remainder is 22 after subtracting 207 from 229.
Bring next digit (4) of the dividend behind the 22 and repeat the process: 224 / 23

Step 5:
If we divide 224 by 23, we get 9 and a remainder of 17.
The next digit of our result is 9. 
Result so far: 1399.0
Deduct 207 from 224 and we're left with 17.
Grab the next digit (7) from the dividend, add it to 17, then carry on: 177 / 23

Step 6:
23 goes into 177 7 times with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 13997.0
The remainder is 16 after subtracting 161 from 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 7:
If we divide 160 by 23, we get 6 and a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 13997.6
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.

Step 8:
23 can be fit into 220 9 times, resulting in a remainder of 13.
The next digit of our result is 9. 
Result so far: 13997.69
Subtracting 207 from 220 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 9:
23 goes into 130 5 times with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 13997.695
If we subtract 115 from 130, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 10:
If we divide 150 by 23, we get 6 and a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 13997.6956
The remainder is 12 after subtracting 138 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 11:
120 divided by 23 is 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 13997.69565
Deduct 115 from 120 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 12:
23 can be fit into 50 2 times, resulting in a remainder of 4.
The next digit of our result is 2. 
Result so far: 13997.695652
Subtract 46 from 50 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 13:
40 divided by 23 is 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 13997.6956521
If we take 23 away from 40, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 14:
If we divide 170 by 23, we get 7 and a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 13997.69565217
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.

The final result is 13997.69565217 with a remainder of 9e-09.