We look at the division of 819542 by 97 
We're looking to find how many times 97 goes into 819542.

Advancing to step 1:
8 divided by 97 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 97

Let's proceed to step 2:
97 goes into 81 0 times with a remainder of 81.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 81 to get 81.
Take the next digit (9) from the dividend and append it to 81, then repeat: 819 / 97

Step 3:
819 divided by 97 is 8 with a remainder of 43.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtract 776 from 819 to get 43.
Take the next digit (5) from the dividend and append it to 43, then repeat: 435 / 97

Let's proceed to step 4:
97 can be fit into 435 4 times, resulting in a remainder of 47.
Record the quotient 4 as the next digit in the result. 
Result so far: 84.0
If we subtract 388 from 435, we get 47.
Fetch the next digit (4) from the dividend, attach it to 47 and continue: 474 / 97

Moving on to step 5:
The number 97 fits into 474 4 times, leaving a remainder of 86.
The number 4 becomes the next digit in our result. 
Result so far: 844.0
If we subtract 388 from 474, we get 86.
Fetch the next digit (2) from the dividend, attach it to 86 and continue: 862 / 97

Let's proceed to step 6:
When dividing 862 by 97, we get 8 with a remainder of 86.
Write down 8 as next digit of the result. 
Result so far: 8448.0
Subtracting 776 from 862 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Step 7:
97 goes into 860 8 times with a remainder of 84.
Put 8 as the next digit of the answer. 
Result so far: 8448.8
Subtracting 776 from 860 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 8:
If we divide 840 by 97, we get 8 and a remainder of 64.
Put 8 as the next digit of the answer. 
Result so far: 8448.88
If we take 776 away from 840, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The quotient of the division is 8448.88, and the remainder is 0.064.