97672440 ÷ 866 
We want to figure out the number of times 97672440 can be divided by 866.

On to step 1:
If we divide 9 by 866, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 866

Moving on to step 2:
If we divide 97 by 866, we get 0 and a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Fetch the next digit (6) from the dividend, attach it to 97 and continue: 976 / 866

Advancing to step 3:
When dividing 976 by 866, we get 1 with a remainder of 110.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 866 from 976 and we're left with 110.
Grab the next digit (7) from the dividend, add it to 110, then carry on: 1107 / 866

Advancing to step 4:
1107 divided by 866 is 1 with a remainder of 241.
The next digit of our result is 1. 
Result so far: 11.0
Deduct 866 from 1107 and we're left with 241.
Take the next digit (2) from the dividend and append it to 241, then repeat: 2412 / 866

Going ahead to step 5:
If we divide 2412 by 866, we get 2 and a remainder of 680.
Record the quotient 2 as the next digit in the result. 
Result so far: 112.0
If we take 1732 away from 2412, we end up with 680.
Take the next digit (4) from the dividend and append it to 680, then repeat: 6804 / 866

Going ahead to step 6:
If we divide 6804 by 866, we get 7 and a remainder of 742.
Record the quotient 7 as the next digit in the result. 
Result so far: 1127.0
Subtract 6062 from 6804 to get 742.
Grab the next digit (4) from the dividend, add it to 742, then carry on: 7424 / 866

On to step 7:
7424 divided by 866 is 8 with a remainder of 496.
Put 8 as the next digit of the answer. 
Result so far: 11278.0
Subtract 6928 from 7424 to get 496.
Bring next digit (0) of the dividend behind the 496 and repeat the process: 4960 / 866

Moving on to step 8:
4960 divided by 866 is 5 with a remainder of 630.
Put 5 as the next digit of the answer. 
Result so far: 112785.0
If we take 4330 away from 4960, we end up with 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6300, and continue the process.

Let's proceed to step 9:
When dividing 6300 by 866, we get 7 with a remainder of 238.
The next digit of our result is 7. 
Result so far: 112785.7
Subtracting 6062 from 6300 leaves us with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Step 10:
866 can be fit into 2380 2 times, resulting in a remainder of 648.
The number 2 becomes the next digit in our result. 
Result so far: 112785.72
Subtracting 1732 from 2380 leaves us with 648.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6480, and continue the process.

Step 11:
When dividing 6480 by 866, we get 7 with a remainder of 418.
Record the quotient 7 as the next digit in the result. 
Result so far: 112785.727
If we subtract 6062 from 6480, we get 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

Let's proceed to step 12:
When dividing 4180 by 866, we get 4 with a remainder of 716.
Put 4 as the next digit of the answer. 
Result so far: 112785.7274
If we take 3464 away from 4180, we end up with 716.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7160, and continue the process.

Going ahead to step 13:
When dividing 7160 by 866, we get 8 with a remainder of 232.
The next digit of our result is 8. 
Result so far: 112785.72748
If we take 6928 away from 7160, we end up with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 14:
The number 866 fits into 2320 2 times, leaving a remainder of 588.
Use 2 as the next digit of our solution. 
Result so far: 112785.727482
If we subtract 1732 from 2320, we get 588.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5880, and continue the process.

Moving on to step 15:
When dividing 5880 by 866, we get 6 with a remainder of 684.
Record the quotient 6 as the next digit in the result. 
Result so far: 112785.7274826
If we subtract 5196 from 5880, we get 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

Advancing to step 16:
If we divide 6840 by 866, we get 7 and a remainder of 778.
The next digit of our result is 7. 
Result so far: 112785.72748267
Subtract 6062 from 6840 to get 778.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7780, and continue the process.

Our division results in 112785.72748267 with a remaining 7.78e-07.