We divide 97986526 by 220
We want to divide 97986526 by 220.

Moving on to step 1:
9 divided by 220 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 220

On to step 2:
When dividing 97 by 220, we get 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Take the next digit (9) from the dividend and append it to 97, then repeat: 979 / 220

Going ahead to step 3:
When dividing 979 by 220, we get 4 with a remainder of 99.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 880 from 979 and we're left with 99.
Fetch the next digit (8) from the dividend, attach it to 99 and continue: 998 / 220

Let's proceed to step 4:
When dividing 998 by 220, we get 4 with a remainder of 118.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
The remainder is 118 after subtracting 880 from 998.
Include the next digit (6) from the dividend after 118, then repeat: 1186 / 220

Moving on to step 5:
1186 divided by 220 is 5 with a remainder of 86.
Put 5 as the next digit of the answer. 
Result so far: 445.0
Deduct 1100 from 1186 and we're left with 86.
Take the next digit (5) from the dividend and append it to 86, then repeat: 865 / 220

Going ahead to step 6:
When dividing 865 by 220, we get 3 with a remainder of 205.
The next digit of our result is 3. 
Result so far: 4453.0
If we subtract 660 from 865, we get 205.
Append the next digit (2) from the dividend to 205 and continue with: 2052 / 220

Advancing to step 7:
2052 divided by 220 is 9 with a remainder of 72.
The next digit of our result is 9. 
Result so far: 44539.0
The remainder is 72 after subtracting 1980 from 2052.
Bring next digit (6) of the dividend behind the 72 and repeat the process: 726 / 220

Step 8:
220 can be fit into 726 3 times, resulting in a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 445393.0
The remainder is 66 after subtracting 660 from 726.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 9:
If we divide 660 by 220, we get 3 and a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 445393.3
If we take 660 away from 660, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
0 divided by 220 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 445393.3
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
220 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 445393.3
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 445393.3 with a remaining 0.0.