We look at the division of 12327213 by 231 
Let's see how many times 231 fits into 12327213.

Let's proceed to step 1:
231 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 231

Moving on to step 2:
12 divided by 231 is 0 with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 12 to get 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 231

On to step 3:
231 goes into 123 0 times with a remainder of 123.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 123, we get 123.
Grab the next digit (2) from the dividend, add it to 123, then carry on: 1232 / 231

On to step 4:
1232 divided by 231 is 5 with a remainder of 77.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 1155 away from 1232, we end up with 77.
Grab the next digit (7) from the dividend, add it to 77, then carry on: 777 / 231

On to step 5:
231 can be fit into 777 3 times, resulting in a remainder of 84.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
Subtract 693 from 777 to get 84.
Bring next digit (2) of the dividend behind the 84 and repeat the process: 842 / 231

On to step 6:
If we divide 842 by 231, we get 3 and a remainder of 149.
Put 3 as the next digit of the answer. 
Result so far: 533.0
If we subtract 693 from 842, we get 149.
Fetch the next digit (1) from the dividend, attach it to 149 and continue: 1491 / 231

Let's proceed to step 7:
231 can be fit into 1491 6 times, resulting in a remainder of 105.
Use 6 as the next digit of our solution. 
Result so far: 5336.0
If we subtract 1386 from 1491, we get 105.
Take the next digit (3) from the dividend and append it to 105, then repeat: 1053 / 231

Going ahead to step 8:
If we divide 1053 by 231, we get 4 and a remainder of 129.
Record the quotient 4 as the next digit in the result. 
Result so far: 53364.0
Subtracting 924 from 1053 leaves us with 129.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

Going ahead to step 9:
When dividing 1290 by 231, we get 5 with a remainder of 135.
The number 5 becomes the next digit in our result. 
Result so far: 53364.5
The remainder is 135 after subtracting 1155 from 1290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Going ahead to step 10:
231 goes into 1350 5 times with a remainder of 195.
Write down 5 as next digit of the result. 
Result so far: 53364.55
Subtracting 1155 from 1350 leaves us with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

The final result is 53364.55 with a remainder of 0.195.