Let's divide 73206 by 97
We want to divide 73206 by 97.

On to step 1:
97 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 97

Let's proceed to step 2:
73 divided by 97 is 0 with a remainder of 73.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 73 to get 73.
Append the next digit (2) from the dividend to 73 and continue with: 732 / 97

On to step 3:
When dividing 732 by 97, we get 7 with a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 679 from 732 and we're left with 53.
Include the next digit (0) from the dividend after 53, then repeat: 530 / 97

Advancing to step 4:
If we divide 530 by 97, we get 5 and a remainder of 45.
The next digit of our result is 5. 
Result so far: 75.0
Subtract 485 from 530 to get 45.
Grab the next digit (6) from the dividend, add it to 45, then carry on: 456 / 97

Going ahead to step 5:
97 goes into 456 4 times with a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 754.0
Subtracting 388 from 456 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 6:
680 divided by 97 is 7 with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 754.7
Deduct 679 from 680 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
97 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 754.7
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 97 is 1 with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 754.701
The remainder is 3 after subtracting 97 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 9:
97 goes into 30 0 times with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 754.701
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
When dividing 300 by 97, we get 3 with a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 754.70103
Subtracting 291 from 300 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 11:
97 goes into 90 0 times with a remainder of 90.
Use 0 as the next digit of our solution. 
Result so far: 754.70103
Subtracting 0 from 90 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 12:
When dividing 900 by 97, we get 9 with a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 754.7010309
Subtracting 873 from 900 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 13:
If we divide 270 by 97, we get 2 and a remainder of 76.
Put 2 as the next digit of the answer. 
Result so far: 754.70103092
Deduct 194 from 270 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

After the division, we end up with 754.70103092 and a remainder of 7.6e-08.