97371619 ÷ 260 
We want to figure out the number of times 97371619 can be divided by 260.

Advancing to step 1:
260 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 260

Moving on to step 2:
The number 260 fits into 97 0 times, leaving a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Fetch the next digit (3) from the dividend, attach it to 97 and continue: 973 / 260

Advancing to step 3:
If we divide 973 by 260, we get 3 and a remainder of 193.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 780 from 973 to get 193.
Fetch the next digit (7) from the dividend, attach it to 193 and continue: 1937 / 260

Step 4:
If we divide 1937 by 260, we get 7 and a remainder of 117.
The next digit of our result is 7. 
Result so far: 37.0
If we subtract 1820 from 1937, we get 117.
Append the next digit (1) from the dividend to 117 and continue with: 1171 / 260

Let's proceed to step 5:
The number 260 fits into 1171 4 times, leaving a remainder of 131.
Use 4 as the next digit of our solution. 
Result so far: 374.0
Subtract 1040 from 1171 to get 131.
Take the next digit (6) from the dividend and append it to 131, then repeat: 1316 / 260

Let's proceed to step 6:
When dividing 1316 by 260, we get 5 with a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 3745.0
If we subtract 1300 from 1316, we get 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 260

Advancing to step 7:
The number 260 fits into 161 0 times, leaving a remainder of 161.
Put 0 as the next digit of the answer. 
Result so far: 37450.0
If we take 0 away from 161, we end up with 161.
Include the next digit (9) from the dividend after 161, then repeat: 1619 / 260

Going ahead to step 8:
When dividing 1619 by 260, we get 6 with a remainder of 59.
The number 6 becomes the next digit in our result. 
Result so far: 374506.0
If we take 1560 away from 1619, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 9:
260 can be fit into 590 2 times, resulting in a remainder of 70.
Record the quotient 2 as the next digit in the result. 
Result so far: 374506.2
Subtract 520 from 590 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 10:
700 divided by 260 is 2 with a remainder of 180.
The next digit of our result is 2. 
Result so far: 374506.22
Deduct 520 from 700 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The final result is 374506.22 with a remainder of 0.18.