We look at the division of 23244991 by 738 
Our goal is to divide 23244991 by 738.

Advancing to step 1:
If we divide 2 by 738, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 738

Moving on to step 2:
738 goes into 23 0 times with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 738

On to step 3:
232 divided by 738 is 0 with a remainder of 232.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 232, we end up with 232.
Take the next digit (4) from the dividend and append it to 232, then repeat: 2324 / 738

On to step 4:
When dividing 2324 by 738, we get 3 with a remainder of 110.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 2214 away from 2324, we end up with 110.
Grab the next digit (4) from the dividend, add it to 110, then carry on: 1104 / 738

Step 5:
738 goes into 1104 1 times with a remainder of 366.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Deduct 738 from 1104 and we're left with 366.
Fetch the next digit (9) from the dividend, attach it to 366 and continue: 3669 / 738

Moving on to step 6:
If we divide 3669 by 738, we get 4 and a remainder of 717.
The number 4 becomes the next digit in our result. 
Result so far: 314.0
Subtracting 2952 from 3669 leaves us with 717.
Append the next digit (9) from the dividend to 717 and continue with: 7179 / 738

Let's proceed to step 7:
7179 divided by 738 is 9 with a remainder of 537.
Record the quotient 9 as the next digit in the result. 
Result so far: 3149.0
Subtracting 6642 from 7179 leaves us with 537.
Fetch the next digit (1) from the dividend, attach it to 537 and continue: 5371 / 738

Advancing to step 8:
5371 divided by 738 is 7 with a remainder of 205.
The number 7 becomes the next digit in our result. 
Result so far: 31497.0
Subtract 5166 from 5371 to get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Advancing to step 9:
The number 738 fits into 2050 2 times, leaving a remainder of 574.
Put 2 as the next digit of the answer. 
Result so far: 31497.2
Subtracting 1476 from 2050 leaves us with 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

Let's proceed to step 10:
738 goes into 5740 7 times with a remainder of 574.
Use 7 as the next digit of our solution. 
Result so far: 31497.27
Deduct 5166 from 5740 and we're left with 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

Step 11:
The number 738 fits into 5740 7 times, leaving a remainder of 574.
The next digit of our result is 7. 
Result so far: 31497.277
If we subtract 5166 from 5740, we get 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

In conclusion, the division gives 31497.277 with a balance of 0.0574.