109967 ÷ 23 
Our goal is to divide 109967 by 23.

Step 1:
If we divide 1 by 23, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 23

Going ahead to step 2:
23 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Append the next digit (9) from the dividend to 10 and continue with: 109 / 23

On to step 3:
23 can be fit into 109 4 times, resulting in a remainder of 17.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 92 from 109 leaves us with 17.
Include the next digit (9) from the dividend after 17, then repeat: 179 / 23

Let's proceed to step 4:
179 divided by 23 is 7 with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 47.0
The remainder is 18 after subtracting 161 from 179.
Append the next digit (6) from the dividend to 18 and continue with: 186 / 23

Moving on to step 5:
186 divided by 23 is 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 478.0
Subtract 184 from 186 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 23

Going ahead to step 6:
The number 23 fits into 27 1 times, leaving a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 4781.0
Subtracting 23 from 27 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
When dividing 40 by 23, we get 1 with a remainder of 17.
The next digit of our result is 1. 
Result so far: 4781.1
If we take 23 away from 40, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 8:
170 divided by 23 is 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 4781.17
The remainder is 9 after subtracting 161 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 9:
When dividing 90 by 23, we get 3 with a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 4781.173
Subtracting 69 from 90 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 10:
23 goes into 210 9 times with a remainder of 3.
The next digit of our result is 9. 
Result so far: 4781.1739
The remainder is 3 after subtracting 207 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 11:
30 divided by 23 is 1 with a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 4781.17391
Deduct 23 from 30 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 12:
If we divide 70 by 23, we get 3 and a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 4781.173913
The remainder is 1 after subtracting 69 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 13:
10 divided by 23 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 4781.173913
If we take 0 away from 10, we end up 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 14:
23 goes into 100 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4781.17391304
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.

Our division results in 4781.17391304 with a remaining 8e-09.