276738 divided by 97 
We want to figure out the number of times 276738 can be divided by 97.

Moving on to step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 97

Moving on to step 2:
97 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 97

Going ahead to step 3:
97 goes into 276 2 times with a remainder of 82.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 194 from 276, we get 82.
Grab the next digit (7) from the dividend, add it to 82, then carry on: 827 / 97

Let's proceed to step 4:
97 can be fit into 827 8 times, resulting in a remainder of 51.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
Subtracting 776 from 827 leaves us with 51.
Include the next digit (3) from the dividend after 51, then repeat: 513 / 97

Let's proceed to step 5:
If we divide 513 by 97, we get 5 and a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 285.0
Subtract 485 from 513 to get 28.
Grab the next digit (8) from the dividend, add it to 28, then carry on: 288 / 97

Advancing to step 6:
288 divided by 97 is 2 with a remainder of 94.
The number 2 becomes the next digit in our result. 
Result so far: 2852.0
Deduct 194 from 288 and we're left with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

On to step 7:
When dividing 940 by 97, we get 9 with a remainder of 67.
Write down 9 as next digit of the result. 
Result so far: 2852.9
If we subtract 873 from 940, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 8:
The number 97 fits into 670 6 times, leaving a remainder of 88.
The number 6 becomes the next digit in our result. 
Result so far: 2852.96
If we subtract 582 from 670, we 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.

Going ahead to step 9:
97 goes into 880 9 times with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 2852.969
The remainder is 7 after subtracting 873 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 10:
97 can be fit into 70 0 times, resulting in a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 2852.969
If we take 0 away from 70, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 11:
97 can be fit into 700 7 times, resulting in a remainder of 21.
Use 7 as the next digit of our solution. 
Result so far: 2852.96907
If we take 679 away from 700, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 12:
When dividing 210 by 97, we get 2 with a remainder of 16.
The next digit of our result is 2. 
Result so far: 2852.969072
Subtract 194 from 210 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
When dividing 160 by 97, we get 1 with a remainder of 63.
Put 1 as the next digit of the answer. 
Result so far: 2852.9690721
Deduct 97 from 160 and we're left with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 14:
97 goes into 630 6 times with a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 2852.96907216
If we subtract 582 from 630, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final outcome is 2852.96907216, with a leftover of 4.8e-08.