We look at the division of 312067 by 23 
Let's see how many times 23 fits into 312067.

Moving on to step 1:
3 divided by 23 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 23

Let's proceed to step 2:
If we divide 31 by 23, we get 1 and a remainder of 8.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 23 from 31 and we're left with 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 23

On to step 3:
23 can be fit into 82 3 times, resulting in a remainder of 13.
The next digit of our result is 3. 
Result so far: 13.0
If we take 69 away from 82, we end up with 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 23

Advancing to step 4:
If we divide 130 by 23, we get 5 and a remainder of 15.
The next digit of our result is 5. 
Result so far: 135.0
Deduct 115 from 130 and we're left with 15.
Bring next digit (6) of the dividend behind the 15 and repeat the process: 156 / 23

Moving on to step 5:
23 can be fit into 156 6 times, resulting in a remainder of 18.
The next digit of our result is 6. 
Result so far: 1356.0
Subtract 138 from 156 to get 18.
Take the next digit (7) from the dividend and append it to 18, then repeat: 187 / 23

On to step 6:
23 can be fit into 187 8 times, resulting in a remainder of 3.
The number 8 becomes the next digit in our result. 
Result so far: 13568.0
Subtracting 184 from 187 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
23 goes into 30 1 times with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 13568.1
If we take 23 away from 30, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 8:
23 goes into 70 3 times with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 13568.13
Deduct 69 from 70 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 9:
The number 23 fits into 10 0 times, leaving a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 13568.13
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.

Moving on to step 10:
100 divided by 23 is 4 with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 13568.1304
The remainder is 8 after subtracting 92 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
80 divided by 23 is 3 with a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 13568.13043
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.

Let's proceed to step 12:
When dividing 110 by 23, we get 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 13568.130434
If we take 92 away from 110, we end up 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.

Advancing to step 13:
The number 23 fits into 180 7 times, leaving a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 13568.1304347
If we take 161 away from 180, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 14:
The number 23 fits into 190 8 times, leaving a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 13568.13043478
If we take 184 away from 190, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Our division results in 13568.13043478 with a remaining 6e-09.