We're dividing 23939376 by 971 
We're looking to find how many times 971 goes into 23939376.

Advancing to step 1:
When dividing 2 by 971, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 971

Advancing to step 2:
23 divided by 971 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 971

Moving on to step 3:
971 goes into 239 0 times with a remainder of 239.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 239, we get 239.
Fetch the next digit (3) from the dividend, attach it to 239 and continue: 2393 / 971

Step 4:
971 can be fit into 2393 2 times, resulting in a remainder of 451.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 1942 from 2393 leaves us with 451.
Append the next digit (9) from the dividend to 451 and continue with: 4519 / 971

Advancing to step 5:
The number 971 fits into 4519 4 times, leaving a remainder of 635.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 3884 from 4519 and we're left with 635.
Append the next digit (3) from the dividend to 635 and continue with: 6353 / 971

Let's proceed to step 6:
6353 divided by 971 is 6 with a remainder of 527.
Record the quotient 6 as the next digit in the result. 
Result so far: 246.0
Subtracting 5826 from 6353 leaves us with 527.
Bring next digit (7) of the dividend behind the 527 and repeat the process: 5277 / 971

Advancing to step 7:
5277 divided by 971 is 5 with a remainder of 422.
Use 5 as the next digit of our solution. 
Result so far: 2465.0
Deduct 4855 from 5277 and we're left with 422.
Take the next digit (6) from the dividend and append it to 422, then repeat: 4226 / 971

Advancing to step 8:
971 goes into 4226 4 times with a remainder of 342.
The number 4 becomes the next digit in our result. 
Result so far: 24654.0
Subtracting 3884 from 4226 leaves us with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Step 9:
If we divide 3420 by 971, we get 3 and a remainder of 507.
Use 3 as the next digit of our solution. 
Result so far: 24654.3
Deduct 2913 from 3420 and we're left with 507.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5070, and continue the process.

Going ahead to step 10:
The number 971 fits into 5070 5 times, leaving a remainder of 215.
The next digit of our result is 5. 
Result so far: 24654.35
If we take 4855 away from 5070, we end up with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

On to step 11:
When dividing 2150 by 971, we get 2 with a remainder of 208.
Use 2 as the next digit of our solution. 
Result so far: 24654.352
If we take 1942 away from 2150, we end up with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Moving on to step 12:
971 goes into 2080 2 times with a remainder of 138.
Put 2 as the next digit of the answer. 
Result so far: 24654.3522
The remainder is 138 after subtracting 1942 from 2080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

The final outcome is 24654.3522, with a leftover of 0.00138.