97012786 ÷ 139 
We want to figure out the number of times 97012786 can be divided by 139.

Moving on to step 1:
9 divided by 139 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 139

Step 2:
97 divided by 139 is 0 with a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Append the next digit (0) from the dividend to 97 and continue with: 970 / 139

Let's proceed to step 3:
When dividing 970 by 139, we get 6 with a remainder of 136.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
The remainder is 136 after subtracting 834 from 970.
Append the next digit (1) from the dividend to 136 and continue with: 1361 / 139

Going ahead to step 4:
If we divide 1361 by 139, we get 9 and a remainder of 110.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
If we subtract 1251 from 1361, we get 110.
Include the next digit (2) from the dividend after 110, then repeat: 1102 / 139

Going ahead to step 5:
139 can be fit into 1102 7 times, resulting in a remainder of 129.
Use 7 as the next digit of our solution. 
Result so far: 697.0
Subtracting 973 from 1102 leaves us with 129.
Include the next digit (7) from the dividend after 129, then repeat: 1297 / 139

Moving on to step 6:
When dividing 1297 by 139, we get 9 with a remainder of 46.
Put 9 as the next digit of the answer. 
Result so far: 6979.0
Subtracting 1251 from 1297 leaves us with 46.
Grab the next digit (8) from the dividend, add it to 46, then carry on: 468 / 139

Moving on to step 7:
If we divide 468 by 139, we get 3 and a remainder of 51.
Write down 3 as next digit of the result. 
Result so far: 69793.0
Deduct 417 from 468 and we're left with 51.
Include the next digit (6) from the dividend after 51, then repeat: 516 / 139

On to step 8:
When dividing 516 by 139, we get 3 with a remainder of 99.
Put 3 as the next digit of the answer. 
Result so far: 697933.0
If we subtract 417 from 516, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Advancing to step 9:
When dividing 990 by 139, we get 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 697933.7
If we take 973 away from 990, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 10:
139 goes into 170 1 times with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 697933.71
If we take 139 away from 170, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 11:
If we divide 310 by 139, we get 2 and a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 697933.712
If we subtract 278 from 310, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 12:
The number 139 fits into 320 2 times, leaving a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 697933.7122
Subtract 278 from 320 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Our division results in 697933.7122 with a remaining 0.00042.