We're dividing 97296868 by 940 
We're looking to find how many times 940 goes into 97296868.

Moving on to step 1:
When dividing 9 by 940, 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.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 940

On to step 2:
When dividing 97 by 940, we get 0 with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Include the next digit (2) from the dividend after 97, then repeat: 972 / 940

Moving on to step 3:
If we divide 972 by 940, we get 1 and a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 940 from 972 to get 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 940

Going ahead to step 4:
The number 940 fits into 329 0 times, leaving a remainder of 329.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we take 0 away from 329, we end up with 329.
Grab the next digit (6) from the dividend, add it to 329, then carry on: 3296 / 940

Let's proceed to step 5:
940 goes into 3296 3 times with a remainder of 476.
Put 3 as the next digit of the answer. 
Result so far: 103.0
Subtract 2820 from 3296 to get 476.
Append the next digit (8) from the dividend to 476 and continue with: 4768 / 940

Going ahead to step 6:
The number 940 fits into 4768 5 times, leaving a remainder of 68.
Write down 5 as next digit of the result. 
Result so far: 1035.0
Deduct 4700 from 4768 and we're left with 68.
Append the next digit (6) from the dividend to 68 and continue with: 686 / 940

Going ahead to step 7:
940 can be fit into 686 0 times, resulting in a remainder of 686.
Put 0 as the next digit of the answer. 
Result so far: 10350.0
If we subtract 0 from 686, we get 686.
Append the next digit (8) from the dividend to 686 and continue with: 6868 / 940

Advancing to step 8:
The number 940 fits into 6868 7 times, leaving a remainder of 288.
Use 7 as the next digit of our solution. 
Result so far: 103507.0
The remainder is 288 after subtracting 6580 from 6868.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

On to step 9:
The number 940 fits into 2880 3 times, leaving a remainder of 60.
Use 3 as the next digit of our solution. 
Result so far: 103507.3
Deduct 2820 from 2880 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 10:
940 can be fit into 600 0 times, resulting in a remainder of 600.
Record the quotient 0 as the next digit in the result. 
Result so far: 103507.3
If we subtract 0 from 600, we get 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Going ahead to step 11:
If we divide 6000 by 940, we get 6 and a remainder of 360.
Write down 6 as next digit of the result. 
Result so far: 103507.306
Deduct 5640 from 6000 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 12:
3600 divided by 940 is 3 with a remainder of 780.
Write down 3 as next digit of the result. 
Result so far: 103507.3063
If we subtract 2820 from 3600, we get 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Step 13:
If we divide 7800 by 940, we get 8 and a remainder of 280.
The number 8 becomes the next digit in our result. 
Result so far: 103507.30638
The remainder is 280 after subtracting 7520 from 7800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 14:
940 can be fit into 2800 2 times, resulting in a remainder of 920.
Write down 2 as next digit of the result. 
Result so far: 103507.306382
Subtract 1880 from 2800 to get 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9200, and continue the process.

Advancing to step 15:
When dividing 9200 by 940, we get 9 with a remainder of 740.
Record the quotient 9 as the next digit in the result. 
Result so far: 103507.3063829
Subtracting 8460 from 9200 leaves us with 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7400, and continue the process.

Going ahead to step 16:
940 goes into 7400 7 times with a remainder of 820.
Use 7 as the next digit of our solution. 
Result so far: 103507.30638297
Subtract 6580 from 7400 to get 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

After the division, we end up with 103507.30638297 and a remainder of 8.2e-07.