23513170 ÷ 437 
Let's see how many times 437 fits into 23513170.

Advancing to step 1:
437 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 437

Step 2:
If we divide 23 by 437, we get 0 and a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Take the next digit (5) from the dividend and append it to 23, then repeat: 235 / 437

Moving on to step 3:
The number 437 fits into 235 0 times, leaving a remainder of 235.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 235, we get 235.
Fetch the next digit (1) from the dividend, attach it to 235 and continue: 2351 / 437

Moving on to step 4:
When dividing 2351 by 437, we get 5 with a remainder of 166.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 166 after subtracting 2185 from 2351.
Append the next digit (3) from the dividend to 166 and continue with: 1663 / 437

Step 5:
The number 437 fits into 1663 3 times, leaving a remainder of 352.
The next digit of our result is 3. 
Result so far: 53.0
The remainder is 352 after subtracting 1311 from 1663.
Include the next digit (1) from the dividend after 352, then repeat: 3521 / 437

Advancing to step 6:
437 goes into 3521 8 times with a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 538.0
If we take 3496 away from 3521, we end up with 25.
Append the next digit (7) from the dividend to 25 and continue with: 257 / 437

Going ahead to step 7:
When dividing 257 by 437, we get 0 with a remainder of 257.
Record the quotient 0 as the next digit in the result. 
Result so far: 5380.0
If we subtract 0 from 257, we get 257.
Take the next digit (0) from the dividend and append it to 257, then repeat: 2570 / 437

Going ahead to step 8:
If we divide 2570 by 437, we get 5 and a remainder of 385.
The number 5 becomes the next digit in our result. 
Result so far: 53805.0
Subtract 2185 from 2570 to get 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

Moving on to step 9:
If we divide 3850 by 437, we get 8 and a remainder of 354.
Record the quotient 8 as the next digit in the result. 
Result so far: 53805.8
If we take 3496 away from 3850, we end up with 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

On to step 10:
3540 divided by 437 is 8 with a remainder of 44.
Write down 8 as next digit of the result. 
Result so far: 53805.88
If we take 3496 away from 3540, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

In conclusion, the division gives 53805.88 with a balance of 0.044.