23761431 ÷ 53 
Our goal is to divide 23761431 by 53.

Going ahead to step 1:
53 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 53

Step 2:
23 divided by 53 is 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Append the next digit (7) from the dividend to 23 and continue with: 237 / 53

Moving on to step 3:
53 can be fit into 237 4 times, resulting in a remainder of 25.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 25 after subtracting 212 from 237.
Take the next digit (6) from the dividend and append it to 25, then repeat: 256 / 53

Step 4:
If we divide 256 by 53, we get 4 and a remainder of 44.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
The remainder is 44 after subtracting 212 from 256.
Include the next digit (1) from the dividend after 44, then repeat: 441 / 53

Going ahead to step 5:
53 goes into 441 8 times with a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 448.0
Subtracting 424 from 441 leaves us with 17.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 53

On to step 6:
53 can be fit into 174 3 times, resulting in a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 4483.0
Subtracting 159 from 174 leaves us with 15.
Append the next digit (3) from the dividend to 15 and continue with: 153 / 53

Step 7:
53 can be fit into 153 2 times, resulting in a remainder of 47.
Write down 2 as next digit of the result. 
Result so far: 44832.0
If we take 106 away from 153, we end up with 47.
Take the next digit (1) from the dividend and append it to 47, then repeat: 471 / 53

Going ahead to step 8:
53 goes into 471 8 times with a remainder of 47.
Use 8 as the next digit of our solution. 
Result so far: 448328.0
If we subtract 424 from 471, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 9:
53 goes into 470 8 times with a remainder of 46.
Put 8 as the next digit of the answer. 
Result so far: 448328.8
Subtract 424 from 470 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 10:
If we divide 460 by 53, we get 8 and a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 448328.88
If we take 424 away from 460, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final result is 448328.88 with a remainder of 0.036.