We look at the division of 23260381 by 727 
We want to figure out the number of times 23260381 can be divided by 727.

Step 1:
When dividing 2 by 727, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 727

Going ahead to step 2:
23 divided by 727 is 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 727

Step 3:
232 divided by 727 is 0 with a remainder of 232.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 232 after subtracting 0 from 232.
Bring next digit (6) of the dividend behind the 232 and repeat the process: 2326 / 727

Moving on to step 4:
When dividing 2326 by 727, we get 3 with a remainder of 145.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 145 after subtracting 2181 from 2326.
Include the next digit (0) from the dividend after 145, then repeat: 1450 / 727

Step 5:
The number 727 fits into 1450 1 times, leaving a remainder of 723.
Put 1 as the next digit of the answer. 
Result so far: 31.0
The remainder is 723 after subtracting 727 from 1450.
Bring next digit (3) of the dividend behind the 723 and repeat the process: 7233 / 727

Step 6:
7233 divided by 727 is 9 with a remainder of 690.
Record the quotient 9 as the next digit in the result. 
Result so far: 319.0
Deduct 6543 from 7233 and we're left with 690.
Bring next digit (8) of the dividend behind the 690 and repeat the process: 6908 / 727

Advancing to step 7:
The number 727 fits into 6908 9 times, leaving a remainder of 365.
Write down 9 as next digit of the result. 
Result so far: 3199.0
Deduct 6543 from 6908 and we're left with 365.
Include the next digit (1) from the dividend after 365, then repeat: 3651 / 727

Moving on to step 8:
The number 727 fits into 3651 5 times, leaving a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 31995.0
If we subtract 3635 from 3651, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 9:
When dividing 160 by 727, we get 0 with a remainder of 160.
Use 0 as the next digit of our solution. 
Result so far: 31995.0
Subtracting 0 from 160 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 10:
The number 727 fits into 1600 2 times, leaving a remainder of 146.
The number 2 becomes the next digit in our result. 
Result so far: 31995.02
If we subtract 1454 from 1600, we get 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Advancing to step 11:
If we divide 1460 by 727, we get 2 and a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 31995.022
Subtracting 1454 from 1460 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.

The quotient of the division is 31995.022, and the remainder is 0.0006.