23000 ÷ 91 
We want to figure out the number of times 23000 can be divided by 91.

Moving on to step 1:
91 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 91

Moving on to step 2:
The number 91 fits into 23 0 times, leaving a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 91

Moving on to step 3:
91 can be fit into 230 2 times, resulting in a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 182 from 230 and we're left with 48.
Append the next digit (0) from the dividend to 48 and continue with: 480 / 91

Let's proceed to step 4:
If we divide 480 by 91, we get 5 and a remainder of 25.
The next digit of our result is 5. 
Result so far: 25.0
Deduct 455 from 480 and we're left with 25.
Bring next digit (0) of the dividend behind the 25 and repeat the process: 250 / 91

Step 5:
When dividing 250 by 91, we get 2 with a remainder of 68.
Put 2 as the next digit of the answer. 
Result so far: 252.0
If we subtract 182 from 250, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 6:
91 goes into 680 7 times with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 252.7
If we subtract 637 from 680, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 7:
If we divide 430 by 91, we get 4 and a remainder of 66.
Write down 4 as next digit of the result. 
Result so far: 252.74
If we subtract 364 from 430, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 8:
660 divided by 91 is 7 with a remainder of 23.
The next digit of our result is 7. 
Result so far: 252.747
Subtracting 637 from 660 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 9:
If we divide 230 by 91, we get 2 and a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 252.7472
Subtracting 182 from 230 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 10:
When dividing 480 by 91, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 252.74725
Deduct 455 from 480 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 11:
91 goes into 250 2 times with a remainder of 68.
The number 2 becomes the next digit in our result. 
Result so far: 252.747252
Subtracting 182 from 250 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 12:
91 can be fit into 680 7 times, resulting in a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 252.7472527
Subtract 637 from 680 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 13:
91 can be fit into 430 4 times, resulting in a remainder of 66.
The next digit of our result is 4. 
Result so far: 252.74725274
If we take 364 away from 430, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

After the division, we end up with 252.74725274 and a remainder of 6.6e-08.