Let's divide 236421 by 97
We're looking to find how many times 97 goes into 236421.

Advancing to step 1:
2 divided by 97 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 97

Let's proceed to step 2:
23 divided by 97 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Include the next digit (6) from the dividend after 23, then repeat: 236 / 97

Step 3:
If we divide 236 by 97, we get 2 and a remainder of 42.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 194 from 236 to get 42.
Include the next digit (4) from the dividend after 42, then repeat: 424 / 97

On to step 4:
97 goes into 424 4 times with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 388 away from 424, we end up with 36.
Grab the next digit (2) from the dividend, add it to 36, then carry on: 362 / 97

Step 5:
When dividing 362 by 97, we get 3 with a remainder of 71.
The next digit of our result is 3. 
Result so far: 243.0
Subtract 291 from 362 to get 71.
Append the next digit (1) from the dividend to 71 and continue with: 711 / 97

Going ahead to step 6:
If we divide 711 by 97, we get 7 and a remainder of 32.
The next digit of our result is 7. 
Result so far: 2437.0
The remainder is 32 after subtracting 679 from 711.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 7:
320 divided by 97 is 3 with a remainder of 29.
The number 3 becomes the next digit in our result. 
Result so far: 2437.3
Deduct 291 from 320 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 8:
97 can be fit into 290 2 times, resulting in a remainder of 96.
Put 2 as the next digit of the answer. 
Result so far: 2437.32
Deduct 194 from 290 and we're left with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 9:
If we divide 960 by 97, we get 9 and a remainder of 87.
Use 9 as the next digit of our solution. 
Result so far: 2437.329
Subtract 873 from 960 to get 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Let's proceed to step 10:
97 goes into 870 8 times with a remainder of 94.
Use 8 as the next digit of our solution. 
Result so far: 2437.3298
If we subtract 776 from 870, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 11:
When dividing 940 by 97, we get 9 with a remainder of 67.
Put 9 as the next digit of the answer. 
Result so far: 2437.32989
Subtract 873 from 940 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 12:
If we divide 670 by 97, we get 6 and a remainder of 88.
Put 6 as the next digit of the answer. 
Result so far: 2437.329896
If we take 582 away from 670, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Advancing to step 13:
When dividing 880 by 97, we get 9 with a remainder of 7.
The next digit of our result is 9. 
Result so far: 2437.3298969
If we take 873 away from 880, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 14:
97 goes into 70 0 times with a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 2437.3298969
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 2437.3298969 with a balance of 7e-08.