We look at the division of 274618 by 97 
We're looking to find how many times 97 goes into 274618.

Moving on to step 1:
97 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 97

Let's proceed to step 2:
27 divided by 97 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 97

Step 3:
If we divide 274 by 97, we get 2 and a remainder of 80.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 194 from 274 to get 80.
Bring next digit (6) of the dividend behind the 80 and repeat the process: 806 / 97

Step 4:
The number 97 fits into 806 8 times, leaving a remainder of 30.
The next digit of our result is 8. 
Result so far: 28.0
Deduct 776 from 806 and we're left with 30.
Take the next digit (1) from the dividend and append it to 30, then repeat: 301 / 97

Moving on to step 5:
When dividing 301 by 97, we get 3 with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 283.0
Deduct 291 from 301 and we're left with 10.
Fetch the next digit (8) from the dividend, attach it to 10 and continue: 108 / 97

Step 6:
108 divided by 97 is 1 with a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 2831.0
Subtract 97 from 108 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
If we divide 110 by 97, we get 1 and a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 2831.1
If we subtract 97 from 110, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 8:
97 can be fit into 130 1 times, resulting in a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 2831.11
Subtract 97 from 130 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The quotient of the division is 2831.11, and the remainder is 0.033.