We look at the division of 97470145 by 727 
Let's see how many times 727 fits into 97470145.

Step 1:
When dividing 9 by 727, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 727

Advancing to step 2:
When dividing 97 by 727, we get 0 with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Take the next digit (4) from the dividend and append it to 97, then repeat: 974 / 727

Going ahead to step 3:
If we divide 974 by 727, we get 1 and a remainder of 247.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 247 after subtracting 727 from 974.
Fetch the next digit (7) from the dividend, attach it to 247 and continue: 2477 / 727

Let's proceed to step 4:
If we divide 2477 by 727, we get 3 and a remainder of 296.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 2181 from 2477 leaves us with 296.
Take the next digit (0) from the dividend and append it to 296, then repeat: 2960 / 727

Going ahead to step 5:
727 can be fit into 2960 4 times, resulting in a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 134.0
If we subtract 2908 from 2960, we get 52.
Fetch the next digit (1) from the dividend, attach it to 52 and continue: 521 / 727

Advancing to step 6:
727 can be fit into 521 0 times, resulting in a remainder of 521.
Record the quotient 0 as the next digit in the result. 
Result so far: 1340.0
The remainder is 521 after subtracting 0 from 521.
Fetch the next digit (4) from the dividend, attach it to 521 and continue: 5214 / 727

Advancing to step 7:
5214 divided by 727 is 7 with a remainder of 125.
Put 7 as the next digit of the answer. 
Result so far: 13407.0
If we take 5089 away from 5214, we end up with 125.
Include the next digit (5) from the dividend after 125, then repeat: 1255 / 727

Going ahead to step 8:
If we divide 1255 by 727, we get 1 and a remainder of 528.
Write down 1 as next digit of the result. 
Result so far: 134071.0
If we subtract 727 from 1255, we get 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

On to step 9:
5280 divided by 727 is 7 with a remainder of 191.
Use 7 as the next digit of our solution. 
Result so far: 134071.7
The remainder is 191 after subtracting 5089 from 5280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Going ahead to step 10:
727 goes into 1910 2 times with a remainder of 456.
The number 2 becomes the next digit in our result. 
Result so far: 134071.72
If we subtract 1454 from 1910, we get 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Going ahead to step 11:
If we divide 4560 by 727, we get 6 and a remainder of 198.
The next digit of our result is 6. 
Result so far: 134071.726
If we subtract 4362 from 4560, we get 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Step 12:
727 can be fit into 1980 2 times, resulting in a remainder of 526.
Use 2 as the next digit of our solution. 
Result so far: 134071.7262
Subtract 1454 from 1980 to get 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Let's proceed to step 13:
727 can be fit into 5260 7 times, resulting in a remainder of 171.
The number 7 becomes the next digit in our result. 
Result so far: 134071.72627
Deduct 5089 from 5260 and we're left with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Let's proceed to step 14:
727 can be fit into 1710 2 times, resulting in a remainder of 256.
Write down 2 as next digit of the result. 
Result so far: 134071.726272
If we take 1454 away from 1710, we end up with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Step 15:
727 goes into 2560 3 times with a remainder of 379.
Put 3 as the next digit of the answer. 
Result so far: 134071.7262723
Subtracting 2181 from 2560 leaves us with 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Going ahead to step 16:
727 can be fit into 3790 5 times, resulting in a remainder of 155.
The number 5 becomes the next digit in our result. 
Result so far: 134071.72627235
Subtract 3635 from 3790 to get 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

After the division, we end up with 134071.72627235 and a remainder of 1.55e-07.