We're dividing 231767 by 75 
We're looking to find how many times 75 goes into 231767.

On to step 1:
If we divide 2 by 75, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 75

Moving on to step 2:
23 divided by 75 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 75

Step 3:
The number 75 fits into 231 3 times, leaving a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 225 from 231, we get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 75

Going ahead to step 4:
75 goes into 67 0 times with a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
The remainder is 67 after subtracting 0 from 67.
Bring next digit (6) of the dividend behind the 67 and repeat the process: 676 / 75

Going ahead to step 5:
The number 75 fits into 676 9 times, leaving a remainder of 1.
The next digit of our result is 9. 
Result so far: 309.0
The remainder is 1 after subtracting 675 from 676.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 75

On to step 6:
When dividing 17 by 75, we get 0 with a remainder of 17.
The next digit of our result is 0. 
Result so far: 3090.0
If we take 0 away from 17, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
The number 75 fits into 170 2 times, leaving a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3090.2
Subtract 150 from 170 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
75 goes into 200 2 times with a remainder of 50.
Use 2 as the next digit of our solution. 
Result so far: 3090.22
Deduct 150 from 200 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final outcome is 3090.22, with a leftover of 0.05.