We're dividing 3981 by 23 
We're looking to find how many times 23 goes into 3981.

Going ahead to step 1:
If we divide 3 by 23, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 23

Let's proceed to step 2:
If we divide 39 by 23, we get 1 and a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 23 away from 39, we end up with 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 23

Moving on to step 3:
When dividing 168 by 23, we get 7 with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Deduct 161 from 168 and we're left with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 23

Advancing to step 4:
23 goes into 71 3 times with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 173.0
If we take 69 away from 71, 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.

Let's proceed to step 5:
20 divided by 23 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 173.0
Deduct 0 from 20 and we're left 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.

Advancing to step 6:
23 can be fit into 200 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 173.08
Subtracting 184 from 200 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
When dividing 160 by 23, we get 6 with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 173.086
The remainder is 22 after subtracting 138 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 8:
23 goes into 220 9 times with a remainder of 13.
The number 9 becomes the next digit in our result. 
Result so far: 173.0869
If we subtract 207 from 220, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 9:
23 can be fit into 130 5 times, resulting in a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 173.08695
The remainder is 15 after subtracting 115 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 10:
23 goes into 150 6 times with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 173.086956
Deduct 138 from 150 and we're left with 12.
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:
If we divide 120 by 23, we get 5 and a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 173.0869565
If we subtract 115 from 120, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 12:
When dividing 50 by 23, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 173.08695652
If we take 46 away from 50, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 173.08695652 with a balance of 4e-09.