We look at the division of 972161 by 36 
Let's see how many times 36 fits into 972161.

Going ahead to step 1:
The number 36 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 36

Moving on to step 2:
If we divide 97 by 36, we get 2 and a remainder of 25.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 72 from 97, we get 25.
Bring next digit (2) of the dividend behind the 25 and repeat the process: 252 / 36

Advancing to step 3:
The number 36 fits into 252 7 times, leaving a remainder of 0.
The next digit of our result is 7. 
Result so far: 27.0
The remainder is 0 after subtracting 252 from 252.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 36

Going ahead to step 4:
36 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 270.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 36

Moving on to step 5:
36 can be fit into 16 0 times, resulting in a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 2700.0
Subtract 0 from 16 to get 16.
Take the next digit (1) from the dividend and append it to 16, then repeat: 161 / 36

On to step 6:
When dividing 161 by 36, we get 4 with a remainder of 17.
Put 4 as the next digit of the answer. 
Result so far: 27004.0
If we subtract 144 from 161, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
The number 36 fits into 170 4 times, leaving a remainder of 26.
The next digit of our result is 4. 
Result so far: 27004.4
If we subtract 144 from 170, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
36 goes into 260 7 times with a remainder of 8.
Record the quotient 7 as the next digit in the result. 
Result so far: 27004.47
If we subtract 252 from 260, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
80 divided by 36 is 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 27004.472
If we subtract 72 from 80, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
36 can be fit into 80 2 times, resulting in a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 27004.4722
Subtracting 72 from 80 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 27004.4722 and a remainder of 8e-05.