We divide 97062996 by 235
We want to figure out the number of times 97062996 can be divided by 235.

On to step 1:
If we divide 9 by 235, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 235

Moving on to step 2:
235 can be fit into 97 0 times, resulting in a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Grab the next digit (0) from the dividend, add it to 97, then carry on: 970 / 235

Advancing to step 3:
235 goes into 970 4 times with a remainder of 30.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 940 from 970 and we're left with 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 235

Moving on to step 4:
If we divide 306 by 235, we get 1 and a remainder of 71.
Use 1 as the next digit of our solution. 
Result so far: 41.0
The remainder is 71 after subtracting 235 from 306.
Fetch the next digit (2) from the dividend, attach it to 71 and continue: 712 / 235

On to step 5:
235 goes into 712 3 times with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 413.0
If we take 705 away from 712, we end up with 7.
Append the next digit (9) from the dividend to 7 and continue with: 79 / 235

Moving on to step 6:
When dividing 79 by 235, we get 0 with a remainder of 79.
Use 0 as the next digit of our solution. 
Result so far: 4130.0
Subtracting 0 from 79 leaves us with 79.
Bring next digit (9) of the dividend behind the 79 and repeat the process: 799 / 235

Let's proceed to step 7:
If we divide 799 by 235, we get 3 and a remainder of 94.
The number 3 becomes the next digit in our result. 
Result so far: 41303.0
If we take 705 away from 799, we end up with 94.
Grab the next digit (6) from the dividend, add it to 94, then carry on: 946 / 235

Going ahead to step 8:
When dividing 946 by 235, we get 4 with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 413034.0
If we take 940 away from 946, we end up 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.

Advancing to step 9:
235 can be fit into 60 0 times, resulting in a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 413034.0
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
235 goes into 600 2 times with a remainder of 130.
Record the quotient 2 as the next digit in the result. 
Result so far: 413034.02
If we subtract 470 from 600, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

On to step 11:
235 can be fit into 1300 5 times, resulting in a remainder of 125.
Write down 5 as next digit of the result. 
Result so far: 413034.025
Subtracting 1175 from 1300 leaves us with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Going ahead to step 12:
1250 divided by 235 is 5 with a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 413034.0255
If we take 1175 away from 1250, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Our division results in 413034.0255 with a remaining 0.00075.