23470 ÷ 3 = 7823 R1
We're going to perform division on 23470 with 3 as the divisor.

Step 1:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 2:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 21 from 23 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 3

Step 3:
3 goes into 24 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 78
Subtract 24 from 24 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 4:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 782
Subtract 6 from 7 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 3

Step 5:
3 goes into 10 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 7823
Subtract 9 from 10 to get 1.

The final result is 7823 with a remainder of 1.