We look at the division of 971061 by 23 
We want to divide 971061 by 23.

Going ahead to step 1:
The number 23 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 23

Step 2:
23 can be fit into 97 4 times, resulting in a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 92 from 97 to get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 23

Let's proceed to step 3:
The number 23 fits into 51 2 times, leaving a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 42.0
If we take 46 away from 51, we end up with 5.
Append the next digit (0) from the dividend to 5 and continue with: 50 / 23

Going ahead to step 4:
If we divide 50 by 23, we get 2 and a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 422.0
If we take 46 away from 50, we end up with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 23

On to step 5:
If we divide 46 by 23, we get 2 and a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 4222.0
If we take 46 away from 46, we end up with 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 23

Step 6:
23 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 42220.0
Subtracting 0 from 1 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
When dividing 10 by 23, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 42220.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
23 goes into 100 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 42220.04
Subtracting 92 from 100 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
When dividing 80 by 23, we get 3 with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 42220.043
Subtract 69 from 80 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 10:
23 can be fit into 110 4 times, resulting in a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 42220.0434
The remainder is 18 after subtracting 92 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 11:
If we divide 180 by 23, we get 7 and a remainder of 19.
The next digit of our result is 7. 
Result so far: 42220.04347
If we subtract 161 from 180, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 12:
190 divided by 23 is 8 with a remainder of 6.
The next digit of our result is 8. 
Result so far: 42220.043478
The remainder is 6 after subtracting 184 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 13:
The number 23 fits into 60 2 times, leaving a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 42220.0434782
Subtracting 46 from 60 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 14:
23 goes into 140 6 times with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 42220.04347826
If we take 138 away from 140, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final outcome is 42220.04347826, with a leftover of 2e-09.