We look at the division of 471261 by 23 
We want to figure out the number of times 471261 can be divided by 23.

Advancing to step 1:
23 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 23

On to step 2:
23 can be fit into 47 2 times, resulting in a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 46 away from 47, we end up with 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 23

Step 3:
When dividing 11 by 23, we get 0 with a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
The remainder is 11 after subtracting 0 from 11.
Fetch the next digit (2) from the dividend, attach it to 11 and continue: 112 / 23

Moving on to step 4:
112 divided by 23 is 4 with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 204.0
Deduct 92 from 112 and we're left with 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 23

Step 5:
23 goes into 206 8 times with a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 2048.0
Subtract 184 from 206 to get 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 23

Advancing to step 6:
The number 23 fits into 221 9 times, leaving a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 20489.0
The remainder is 14 after subtracting 207 from 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
If we divide 140 by 23, we get 6 and a remainder of 2.
The next digit of our result is 6. 
Result so far: 20489.6
Subtract 138 from 140 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 8:
If we divide 20 by 23, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 20489.6
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
23 goes into 200 8 times with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 20489.608
Subtracting 184 from 200 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
160 divided by 23 is 6 with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 20489.6086
Subtracting 138 from 160 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 11:
The number 23 fits into 220 9 times, leaving a remainder of 13.
Write down 9 as next digit of the result. 
Result so far: 20489.60869
If we subtract 207 from 220, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 12:
If we divide 130 by 23, we get 5 and a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 20489.608695
Subtract 115 from 130 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 13:
If we divide 150 by 23, we get 6 and a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 20489.6086956
The remainder is 12 after subtracting 138 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 14:
23 can be fit into 120 5 times, resulting in a remainder of 5.
The next digit of our result is 5. 
Result so far: 20489.60869565
If we take 115 away from 120, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

The quotient of the division is 20489.60869565, and the remainder is 5e-09.