We're dividing 167059 by 23 
We're looking to find how many times 23 goes into 167059.

Let's proceed to step 1:
23 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 23

Advancing to step 2:
16 divided by 23 is 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 23

Moving on to step 3:
167 divided by 23 is 7 with a remainder of 6.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 6 after subtracting 161 from 167.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 23

Going ahead to step 4:
When dividing 60 by 23, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
If we subtract 46 from 60, we get 14.
Include the next digit (5) from the dividend after 14, then repeat: 145 / 23

Let's proceed to step 5:
If we divide 145 by 23, we get 6 and a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 726.0
If we take 138 away from 145, we end up with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 23

Advancing to step 6:
23 can be fit into 79 3 times, resulting in a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 7263.0
If we subtract 69 from 79, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
23 can be fit into 100 4 times, resulting in a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 7263.4
Deduct 92 from 100 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
When dividing 80 by 23, we get 3 with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 7263.43
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 9:
The number 23 fits into 110 4 times, leaving a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 7263.434
Subtracting 92 from 110 leaves us 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.

On to step 10:
If we divide 180 by 23, we get 7 and a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 7263.4347
Subtracting 161 from 180 leaves us 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.

Advancing to step 11:
The number 23 fits into 190 8 times, leaving a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 7263.43478
Subtracting 184 from 190 leaves us 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.

Step 12:
60 divided by 23 is 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 7263.434782
The remainder is 14 after subtracting 46 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 13:
140 divided by 23 is 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 7263.4347826
The remainder is 2 after subtracting 138 from 140.
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 14:
If we divide 20 by 23, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 7263.4347826
Subtracting 0 from 20 leaves us 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.

After the division, we end up with 7263.4347826 and a remainder of 2e-08.