We look at the division of 9708551 by 354 
We want to figure out the number of times 9708551 can be divided by 354.

On to step 1:
The number 354 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 354

On to step 2:
354 goes into 97 0 times with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Append the next digit (0) from the dividend to 97 and continue with: 970 / 354

On to step 3:
970 divided by 354 is 2 with a remainder of 262.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 708 from 970 leaves us with 262.
Include the next digit (8) from the dividend after 262, then repeat: 2628 / 354

Advancing to step 4:
If we divide 2628 by 354, we get 7 and a remainder of 150.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtracting 2478 from 2628 leaves us with 150.
Include the next digit (5) from the dividend after 150, then repeat: 1505 / 354

On to step 5:
If we divide 1505 by 354, we get 4 and a remainder of 89.
The number 4 becomes the next digit in our result. 
Result so far: 274.0
If we take 1416 away from 1505, we end up with 89.
Include the next digit (5) from the dividend after 89, then repeat: 895 / 354

Going ahead to step 6:
The number 354 fits into 895 2 times, leaving a remainder of 187.
Write down 2 as next digit of the result. 
Result so far: 2742.0
Deduct 708 from 895 and we're left with 187.
Include the next digit (1) from the dividend after 187, then repeat: 1871 / 354

On to step 7:
The number 354 fits into 1871 5 times, leaving a remainder of 101.
Record the quotient 5 as the next digit in the result. 
Result so far: 27425.0
The remainder is 101 after subtracting 1770 from 1871.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Advancing to step 8:
354 goes into 1010 2 times with a remainder of 302.
The next digit of our result is 2. 
Result so far: 27425.2
Deduct 708 from 1010 and we're left with 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Step 9:
354 can be fit into 3020 8 times, resulting in a remainder of 188.
Use 8 as the next digit of our solution. 
Result so far: 27425.28
Deduct 2832 from 3020 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 10:
354 goes into 1880 5 times with a remainder of 110.
Use 5 as the next digit of our solution. 
Result so far: 27425.285
The remainder is 110 after subtracting 1770 from 1880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Let's proceed to step 11:
354 goes into 1100 3 times with a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 27425.2853
If we subtract 1062 from 1100, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 12:
If we divide 380 by 354, we get 1 and a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 27425.28531
If we take 354 away from 380, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 13:
260 divided by 354 is 0 with a remainder of 260.
Record the quotient 0 as the next digit in the result. 
Result so far: 27425.28531
Subtract 0 from 260 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

On to step 14:
The number 354 fits into 2600 7 times, leaving a remainder of 122.
The number 7 becomes the next digit in our result. 
Result so far: 27425.2853107
Subtract 2478 from 2600 to get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Going ahead to step 15:
When dividing 1220 by 354, we get 3 with a remainder of 158.
Write down 3 as next digit of the result. 
Result so far: 27425.28531073
The remainder is 158 after subtracting 1062 from 1220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

The final result is 27425.28531073 with a remainder of 1.58e-07.