We're dividing 387459 by 97 
We want to figure out the number of times 387459 can be divided by 97.

Step 1:
97 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 97

Let's proceed to step 2:
38 divided by 97 is 0 with a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Take the next digit (7) from the dividend and append it to 38, then repeat: 387 / 97

Step 3:
387 divided by 97 is 3 with a remainder of 96.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 291 from 387, we get 96.
Take the next digit (4) from the dividend and append it to 96, then repeat: 964 / 97

Going ahead to step 4:
The number 97 fits into 964 9 times, leaving a remainder of 91.
The next digit of our result is 9. 
Result so far: 39.0
If we subtract 873 from 964, we get 91.
Bring next digit (5) of the dividend behind the 91 and repeat the process: 915 / 97

Going ahead to step 5:
The number 97 fits into 915 9 times, leaving a remainder of 42.
The next digit of our result is 9. 
Result so far: 399.0
The remainder is 42 after subtracting 873 from 915.
Bring next digit (9) of the dividend behind the 42 and repeat the process: 429 / 97

Moving on to step 6:
If we divide 429 by 97, we get 4 and a remainder of 41.
Use 4 as the next digit of our solution. 
Result so far: 3994.0
The remainder is 41 after subtracting 388 from 429.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 7:
97 goes into 410 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 3994.4
If we subtract 388 from 410, we get 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 8:
If we divide 220 by 97, we get 2 and a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 3994.42
If we subtract 194 from 220, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 9:
97 goes into 260 2 times with a remainder of 66.
The next digit of our result is 2. 
Result so far: 3994.422
The remainder is 66 after subtracting 194 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final result is 3994.422 with a remainder of 0.0066.