We look at the division of 97204764 by 972 
We want to figure out the number of times 97204764 can be divided by 972.

Let's proceed to step 1:
When dividing 9 by 972, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 972

Moving on to step 2:
If we divide 97 by 972, we get 0 and a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Grab the next digit (2) from the dividend, add it to 97, then carry on: 972 / 972

Step 3:
972 goes into 972 1 times with a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 972 from 972 leaves us with 0.
Append the next digit (0) from the dividend to 0 and continue with: 0 / 972

Going ahead to step 4:
The number 972 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 0 leaves us with 0.
Fetch the next digit (4) from the dividend, attach it to 0 and continue: 4 / 972

Let's proceed to step 5:
The number 972 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 100.0
Subtract 0 from 4 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 972

On to step 6:
47 divided by 972 is 0 with a remainder of 47.
The number 0 becomes the next digit in our result. 
Result so far: 1000.0
If we take 0 away from 47, we end up with 47.
Include the next digit (6) from the dividend after 47, then repeat: 476 / 972

Going ahead to step 7:
972 can be fit into 476 0 times, resulting in a remainder of 476.
The number 0 becomes the next digit in our result. 
Result so far: 10000.0
Subtract 0 from 476 to get 476.
Append the next digit (4) from the dividend to 476 and continue with: 4764 / 972

Step 8:
The number 972 fits into 4764 4 times, leaving a remainder of 876.
The next digit of our result is 4. 
Result so far: 100004.0
Subtract 3888 from 4764 to get 876.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8760, and continue the process.

Going ahead to step 9:
The number 972 fits into 8760 9 times, leaving a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 100004.9
Subtract 8748 from 8760 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 10:
972 can be fit into 120 0 times, resulting in a remainder of 120.
The next digit of our result is 0. 
Result so far: 100004.9
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 11:
972 can be fit into 1200 1 times, resulting in a remainder of 228.
Record the quotient 1 as the next digit in the result. 
Result so far: 100004.901
Subtract 972 from 1200 to get 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Let's proceed to step 12:
2280 divided by 972 is 2 with a remainder of 336.
The next digit of our result is 2. 
Result so far: 100004.9012
Deduct 1944 from 2280 and we're left with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Advancing to step 13:
972 can be fit into 3360 3 times, resulting in a remainder of 444.
Put 3 as the next digit of the answer. 
Result so far: 100004.90123
If we take 2916 away from 3360, we end up with 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

Moving on to step 14:
When dividing 4440 by 972, we get 4 with a remainder of 552.
Record the quotient 4 as the next digit in the result. 
Result so far: 100004.901234
Deduct 3888 from 4440 and we're left with 552.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

On to step 15:
5520 divided by 972 is 5 with a remainder of 660.
Put 5 as the next digit of the answer. 
Result so far: 100004.9012345
If we take 4860 away from 5520, we end up with 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

Moving on to step 16:
If we divide 6600 by 972, we get 6 and a remainder of 768.
Write down 6 as next digit of the result. 
Result so far: 100004.90123456
Deduct 5832 from 6600 and we're left with 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

After the division, we end up with 100004.90123456 and a remainder of 7.68e-07.