We look at the division of 23071942 by 730 
We're looking to find how many times 730 goes into 23071942.

Step 1:
If we divide 2 by 730, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 730

On to step 2:
730 can be fit into 23 0 times, resulting in a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 730

Advancing to step 3:
730 goes into 230 0 times with a remainder of 230.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 230 leaves us with 230.
Grab the next digit (7) from the dividend, add it to 230, then carry on: 2307 / 730

On to step 4:
730 can be fit into 2307 3 times, resulting in a remainder of 117.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 2190 from 2307 to get 117.
Include the next digit (1) from the dividend after 117, then repeat: 1171 / 730

On to step 5:
1171 divided by 730 is 1 with a remainder of 441.
Use 1 as the next digit of our solution. 
Result so far: 31.0
If we subtract 730 from 1171, we get 441.
Take the next digit (9) from the dividend and append it to 441, then repeat: 4419 / 730

Let's proceed to step 6:
4419 divided by 730 is 6 with a remainder of 39.
Put 6 as the next digit of the answer. 
Result so far: 316.0
Subtract 4380 from 4419 to get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 730

On to step 7:
When dividing 394 by 730, we get 0 with a remainder of 394.
The next digit of our result is 0. 
Result so far: 3160.0
The remainder is 394 after subtracting 0 from 394.
Grab the next digit (2) from the dividend, add it to 394, then carry on: 3942 / 730

On to step 8:
The number 730 fits into 3942 5 times, leaving a remainder of 292.
Write down 5 as next digit of the result. 
Result so far: 31605.0
If we subtract 3650 from 3942, we get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Advancing to step 9:
730 can be fit into 2920 4 times, resulting in a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 31605.4
The remainder is 0 after subtracting 2920 from 2920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
If we divide 0 by 730, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 31605.4
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
730 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 31605.4
If we subtract 0 from 0, we get 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 31605.4, with a leftover of 0.0.