403973 ÷ 23 
Our goal is to divide 403973 by 23.

Let's proceed to step 1:
23 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 23

Going ahead to step 2:
If we divide 40 by 23, we get 1 and a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 23 from 40, we get 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 23

Let's proceed to step 3:
The number 23 fits into 173 7 times, leaving a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 161 from 173 to get 12.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 23

Going ahead to step 4:
23 goes into 129 5 times with a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 175.0
Subtract 115 from 129 to get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 23

Advancing to step 5:
147 divided by 23 is 6 with a remainder of 9.
The next digit of our result is 6. 
Result so far: 1756.0
The remainder is 9 after subtracting 138 from 147.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 23

Moving on to step 6:
23 can be fit into 93 4 times, resulting in a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 17564.0
Subtracting 92 from 93 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:
If we divide 10 by 23, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 17564.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
If we divide 100 by 23, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 17564.04
The remainder is 8 after subtracting 92 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
23 goes into 80 3 times with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 17564.043
If we take 69 away from 80, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 10:
110 divided by 23 is 4 with a remainder of 18.
The next digit of our result is 4. 
Result so far: 17564.0434
Subtract 92 from 110 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 11:
23 can be fit into 180 7 times, resulting in a remainder of 19.
The next digit of our result is 7. 
Result so far: 17564.04347
The remainder is 19 after subtracting 161 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 12:
23 can be fit into 190 8 times, resulting in a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 17564.043478
Subtracting 184 from 190 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 13:
23 can be fit into 60 2 times, resulting in a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 17564.0434782
Subtract 46 from 60 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 14:
When dividing 140 by 23, we get 6 with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 17564.04347826
If we subtract 138 from 140, we 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.

After the division, we end up with 17564.04347826 and a remainder of 2e-09.