We look at the division of 97983 by 23 
We're looking to find how many times 23 goes into 97983.

Step 1:
When dividing 9 by 23, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 23

Let's proceed to step 2:
23 can be fit into 97 4 times, resulting in a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 5 after subtracting 92 from 97.
Take the next digit (9) from the dividend and append it to 5, then repeat: 59 / 23

Moving on to step 3:
59 divided by 23 is 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 42.0
Deduct 46 from 59 and we're left with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 23

Advancing to step 4:
When dividing 138 by 23, we get 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 426.0
Deduct 138 from 138 and we're left with 0.
Fetch the next digit (3) from the dividend, attach it to 0 and continue: 3 / 23

Let's proceed to step 5:
3 divided by 23 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 4260.0
If we subtract 0 from 3, we get 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 6:
23 can be fit into 30 1 times, resulting in a remainder of 7.
The next digit of our result is 1. 
Result so far: 4260.1
Deduct 23 from 30 and we're left 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.

Let's proceed to step 7:
70 divided by 23 is 3 with a remainder of 1.
The next digit of our result is 3. 
Result so far: 4260.13
Subtracting 69 from 70 leaves us 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 8:
The number 23 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 4260.13
Deduct 0 from 10 and we're left 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.

On to step 9:
If we divide 100 by 23, we get 4 and a remainder of 8.
The next digit of our result is 4. 
Result so far: 4260.1304
If we subtract 92 from 100, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 10:
When dividing 80 by 23, we get 3 with a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 4260.13043
Subtracting 69 from 80 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 11:
If we divide 110 by 23, we get 4 and a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 4260.130434
Deduct 92 from 110 and we're left 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.

Step 12:
When dividing 180 by 23, we get 7 with a remainder of 19.
The next digit of our result is 7. 
Result so far: 4260.1304347
Subtract 161 from 180 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 13:
23 goes into 190 8 times with a remainder of 6.
The number 8 becomes the next digit in our result. 
Result so far: 4260.13043478
The remainder is 6 after subtracting 184 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 4260.13043478 and a remainder of 6e-09.