232967 ÷ 4 
We want to figure out the number of times 232967 can be divided by 4.

Let's proceed to step 1:
4 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 4

Advancing to step 2:
4 goes into 23 5 times with a remainder of 3.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
The remainder is 3 after subtracting 20 from 23.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 4

Advancing to step 3:
4 goes into 32 8 times with a remainder of 0.
Put 8 as the next digit of the answer. 
Result so far: 58.0
Subtracting 32 from 32 leaves us with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 4

Moving on to step 4:
If we divide 9 by 4, we get 2 and a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 582.0
Deduct 8 from 9 and we're left with 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 4

Advancing to step 5:
4 goes into 16 4 times with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 5824.0
The remainder is 0 after subtracting 16 from 16.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 4

Moving on to step 6:
When dividing 7 by 4, we get 1 with a remainder of 3.
The next digit of our result is 1. 
Result so far: 58241.0
Subtract 4 from 7 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.

Let's proceed to step 7:
4 goes into 30 7 times with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 58241.7
The remainder is 2 after subtracting 28 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 8:
If we divide 20 by 4, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 58241.75
Subtracting 20 from 20 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
4 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 58241.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
When dividing 0 by 4, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 58241.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 58241.75, with a leftover of 0.0.