23021667 divided by 735 
We're looking to find how many times 735 goes into 23021667.

On to step 1:
If we divide 2 by 735, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 735

Going ahead to step 2:
When dividing 23 by 735, we get 0 with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (0) from the dividend, attach it to 23 and continue: 230 / 735

Let's proceed to step 3:
735 goes into 230 0 times with a remainder of 230.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 230, we end up with 230.
Bring next digit (2) of the dividend behind the 230 and repeat the process: 2302 / 735

Advancing to step 4:
If we divide 2302 by 735, we get 3 and a remainder of 97.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 2205 from 2302 leaves us with 97.
Grab the next digit (1) from the dividend, add it to 97, then carry on: 971 / 735

Let's proceed to step 5:
When dividing 971 by 735, we get 1 with a remainder of 236.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we take 735 away from 971, we end up with 236.
Fetch the next digit (6) from the dividend, attach it to 236 and continue: 2366 / 735

Advancing to step 6:
735 can be fit into 2366 3 times, resulting in a remainder of 161.
Use 3 as the next digit of our solution. 
Result so far: 313.0
If we take 2205 away from 2366, we end up with 161.
Grab the next digit (6) from the dividend, add it to 161, then carry on: 1616 / 735

On to step 7:
When dividing 1616 by 735, we get 2 with a remainder of 146.
The next digit of our result is 2. 
Result so far: 3132.0
If we subtract 1470 from 1616, we get 146.
Fetch the next digit (7) from the dividend, attach it to 146 and continue: 1467 / 735

On to step 8:
The number 735 fits into 1467 1 times, leaving a remainder of 732.
Put 1 as the next digit of the answer. 
Result so far: 31321.0
Deduct 735 from 1467 and we're left with 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

Going ahead to step 9:
The number 735 fits into 7320 9 times, leaving a remainder of 705.
Record the quotient 9 as the next digit in the result. 
Result so far: 31321.9
Deduct 6615 from 7320 and we're left with 705.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7050, and continue the process.

Moving on to step 10:
When dividing 7050 by 735, we get 9 with a remainder of 435.
Write down 9 as next digit of the result. 
Result so far: 31321.99
If we take 6615 away from 7050, we end up with 435.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

Our division results in 31321.99 with a remaining 0.435.