We look at the division of 97239503 by 728 
We want to figure out the number of times 97239503 can be divided by 728.

Moving on to step 1:
The number 728 fits into 9 0 times, leaving 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.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 728

Advancing to step 2:
97 divided by 728 is 0 with a remainder of 97.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Bring next digit (2) of the dividend behind the 97 and repeat the process: 972 / 728

Going ahead to step 3:
The number 728 fits into 972 1 times, leaving a remainder of 244.
The next digit of our result is 1. 
Result so far: 1.0
If we take 728 away from 972, we end up with 244.
Take the next digit (3) from the dividend and append it to 244, then repeat: 2443 / 728

Let's proceed to step 4:
2443 divided by 728 is 3 with a remainder of 259.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 2184 from 2443 leaves us with 259.
Grab the next digit (9) from the dividend, add it to 259, then carry on: 2599 / 728

Step 5:
If we divide 2599 by 728, we get 3 and a remainder of 415.
The number 3 becomes the next digit in our result. 
Result so far: 133.0
Subtracting 2184 from 2599 leaves us with 415.
Grab the next digit (5) from the dividend, add it to 415, then carry on: 4155 / 728

Step 6:
728 can be fit into 4155 5 times, resulting in a remainder of 515.
Use 5 as the next digit of our solution. 
Result so far: 1335.0
Subtract 3640 from 4155 to get 515.
Fetch the next digit (0) from the dividend, attach it to 515 and continue: 5150 / 728

Let's proceed to step 7:
5150 divided by 728 is 7 with a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 13357.0
If we take 5096 away from 5150, we end up with 54.
Grab the next digit (3) from the dividend, add it to 54, then carry on: 543 / 728

Step 8:
728 can be fit into 543 0 times, resulting in a remainder of 543.
The number 0 becomes the next digit in our result. 
Result so far: 133570.0
Subtracting 0 from 543 leaves us with 543.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Moving on to step 9:
5430 divided by 728 is 7 with a remainder of 334.
Record the quotient 7 as the next digit in the result. 
Result so far: 133570.7
Deduct 5096 from 5430 and we're left with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Advancing to step 10:
When dividing 3340 by 728, we get 4 with a remainder of 428.
Record the quotient 4 as the next digit in the result. 
Result so far: 133570.74
If we subtract 2912 from 3340, we get 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

Advancing to step 11:
If we divide 4280 by 728, we get 5 and a remainder of 640.
The number 5 becomes the next digit in our result. 
Result so far: 133570.745
If we take 3640 away from 4280, we end up with 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

On to step 12:
When dividing 6400 by 728, we get 8 with a remainder of 576.
Put 8 as the next digit of the answer. 
Result so far: 133570.7458
If we subtract 5824 from 6400, we get 576.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5760, and continue the process.

Going ahead to step 13:
If we divide 5760 by 728, we get 7 and a remainder of 664.
Record the quotient 7 as the next digit in the result. 
Result so far: 133570.74587
If we subtract 5096 from 5760, we get 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Advancing to step 14:
6640 divided by 728 is 9 with a remainder of 88.
Write down 9 as next digit of the result. 
Result so far: 133570.745879
Subtract 6552 from 6640 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 15:
When dividing 880 by 728, we get 1 with a remainder of 152.
The number 1 becomes the next digit in our result. 
Result so far: 133570.7458791
The remainder is 152 after subtracting 728 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 16:
The number 728 fits into 1520 2 times, leaving a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 133570.74587912
If we subtract 1456 from 1520, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

After the division, we end up with 133570.74587912 and a remainder of 6.4e-08.