We're dividing 97673487 by 811 
We want to figure out the number of times 97673487 can be divided by 811.

On to step 1:
811 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 811

Moving on to step 2:
97 divided by 811 is 0 with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 811

On to step 3:
When dividing 976 by 811, we get 1 with a remainder of 165.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 811 from 976 to get 165.
Take the next digit (7) from the dividend and append it to 165, then repeat: 1657 / 811

On to step 4:
811 goes into 1657 2 times with a remainder of 35.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 1622 from 1657 leaves us with 35.
Grab the next digit (3) from the dividend, add it to 35, then carry on: 353 / 811

Advancing to step 5:
811 goes into 353 0 times with a remainder of 353.
Use 0 as the next digit of our solution. 
Result so far: 120.0
Deduct 0 from 353 and we're left with 353.
Bring next digit (4) of the dividend behind the 353 and repeat the process: 3534 / 811

Step 6:
The number 811 fits into 3534 4 times, leaving a remainder of 290.
Use 4 as the next digit of our solution. 
Result so far: 1204.0
Subtracting 3244 from 3534 leaves us with 290.
Take the next digit (8) from the dividend and append it to 290, then repeat: 2908 / 811

Going ahead to step 7:
The number 811 fits into 2908 3 times, leaving a remainder of 475.
Use 3 as the next digit of our solution. 
Result so far: 12043.0
If we take 2433 away from 2908, we end up with 475.
Grab the next digit (7) from the dividend, add it to 475, then carry on: 4757 / 811

On to step 8:
811 can be fit into 4757 5 times, resulting in a remainder of 702.
The number 5 becomes the next digit in our result. 
Result so far: 120435.0
If we take 4055 away from 4757, we end up with 702.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7020, and continue the process.

Step 9:
When dividing 7020 by 811, we get 8 with a remainder of 532.
Put 8 as the next digit of the answer. 
Result so far: 120435.8
The remainder is 532 after subtracting 6488 from 7020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

Moving on to step 10:
5320 divided by 811 is 6 with a remainder of 454.
The number 6 becomes the next digit in our result. 
Result so far: 120435.86
If we take 4866 away from 5320, we end up with 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Moving on to step 11:
The number 811 fits into 4540 5 times, leaving a remainder of 485.
Record the quotient 5 as the next digit in the result. 
Result so far: 120435.865
Subtract 4055 from 4540 to get 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

Going ahead to step 12:
If we divide 4850 by 811, we get 5 and a remainder of 795.
Put 5 as the next digit of the answer. 
Result so far: 120435.8655
Subtract 4055 from 4850 to get 795.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7950, and continue the process.

The final result is 120435.8655 with a remainder of 0.00795.