We're dividing 97323928 by 557 
Let's see how many times 557 fits into 97323928.

Let's proceed to step 1:
If we divide 9 by 557, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 557

Advancing to step 2:
The number 557 fits into 97 0 times, leaving a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Append the next digit (3) from the dividend to 97 and continue with: 973 / 557

Advancing to step 3:
If we divide 973 by 557, we get 1 and a remainder of 416.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 557 away from 973, we end up with 416.
Grab the next digit (2) from the dividend, add it to 416, then carry on: 4162 / 557

Moving on to step 4:
557 can be fit into 4162 7 times, resulting in a remainder of 263.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we subtract 3899 from 4162, we get 263.
Take the next digit (3) from the dividend and append it to 263, then repeat: 2633 / 557

Advancing to step 5:
557 can be fit into 2633 4 times, resulting in a remainder of 405.
The next digit of our result is 4. 
Result so far: 174.0
The remainder is 405 after subtracting 2228 from 2633.
Bring next digit (9) of the dividend behind the 405 and repeat the process: 4059 / 557

Let's proceed to step 6:
When dividing 4059 by 557, we get 7 with a remainder of 160.
Record the quotient 7 as the next digit in the result. 
Result so far: 1747.0
Deduct 3899 from 4059 and we're left with 160.
Append the next digit (2) from the dividend to 160 and continue with: 1602 / 557

Going ahead to step 7:
If we divide 1602 by 557, we get 2 and a remainder of 488.
The next digit of our result is 2. 
Result so far: 17472.0
Deduct 1114 from 1602 and we're left with 488.
Take the next digit (8) from the dividend and append it to 488, then repeat: 4888 / 557

Advancing to step 8:
The number 557 fits into 4888 8 times, leaving a remainder of 432.
Write down 8 as next digit of the result. 
Result so far: 174728.0
Subtract 4456 from 4888 to get 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Going ahead to step 9:
557 can be fit into 4320 7 times, resulting in a remainder of 421.
Put 7 as the next digit of the answer. 
Result so far: 174728.7
The remainder is 421 after subtracting 3899 from 4320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4210, and continue the process.

Step 10:
If we divide 4210 by 557, we get 7 and a remainder of 311.
The next digit of our result is 7. 
Result so far: 174728.77
Subtracting 3899 from 4210 leaves us with 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

The final result is 174728.77 with a remainder of 0.311.