We're dividing 97298675 by 3 
We want to figure out the number of times 97298675 can be divided by 3.

Step 1:
3 goes into 9 3 times with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 0 after subtracting 9 from 9.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 3

Let's proceed to step 2:
When dividing 7 by 3, we get 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
Deduct 6 from 7 and we're left with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 3

On to step 3:
When dividing 12 by 3, we get 4 with a remainder of 0.
The next digit of our result is 4. 
Result so far: 324.0
Deduct 12 from 12 and we're left with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 3

Moving on to step 4:
If we divide 9 by 3, we get 3 and a remainder of 0.
The next digit of our result is 3. 
Result so far: 3243.0
Subtracting 9 from 9 leaves us with 0.
Take the next digit (8) from the dividend and append it to 0, then repeat: 8 / 3

Advancing to step 5:
When dividing 8 by 3, we get 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 32432.0
The remainder is 2 after subtracting 6 from 8.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 6:
The number 3 fits into 26 8 times, leaving a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 324328.0
Subtracting 24 from 26 leaves us with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 3

On to step 7:
The number 3 fits into 27 9 times, leaving a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 3243289.0
If we take 27 away from 27, we end up with 0.
Take the next digit (5) from the dividend and append it to 0, then repeat: 5 / 3

Advancing to step 8:
The number 3 fits into 5 1 times, leaving a remainder of 2.
The next digit of our result is 1. 
Result so far: 32432891.0
Deduct 3 from 5 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
3 goes into 20 6 times with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 32432891.6
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 10:
3 goes into 20 6 times with a remainder of 2.
The next digit of our result is 6. 
Result so far: 32432891.66
If we take 18 away from 20, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final result is 32432891.66 with a remainder of 0.002.