319268 ÷ 97 
Let's see how many times 97 fits into 319268.

Advancing to step 1:
If we divide 3 by 97, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 97

Going ahead to step 2:
31 divided by 97 is 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 97

On to step 3:
If we divide 319 by 97, we get 3 and a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 291 from 319, we get 28.
Take the next digit (2) from the dividend and append it to 28, then repeat: 282 / 97

Step 4:
The number 97 fits into 282 2 times, leaving a remainder of 88.
The next digit of our result is 2. 
Result so far: 32.0
Subtract 194 from 282 to get 88.
Include the next digit (6) from the dividend after 88, then repeat: 886 / 97

Advancing to step 5:
The number 97 fits into 886 9 times, leaving a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 329.0
If we take 873 away from 886, we end up with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 97

On to step 6:
When dividing 138 by 97, we get 1 with a remainder of 41.
Put 1 as the next digit of the answer. 
Result so far: 3291.0
Subtracting 97 from 138 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 7:
97 can be fit into 410 4 times, resulting in a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 3291.4
Deduct 388 from 410 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 8:
97 goes into 220 2 times with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 3291.42
Deduct 194 from 220 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 9:
97 can be fit into 260 2 times, resulting in a remainder of 66.
Use 2 as the next digit of our solution. 
Result so far: 3291.422
Subtracting 194 from 260 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Our division results in 3291.422 with a remaining 0.0066.