We look at the division of 239976 by 97 
We're looking to find how many times 97 goes into 239976.

Step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 97

Moving on to step 2:
When dividing 23 by 97, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (9) from the dividend to 23 and continue with: 239 / 97

On to step 3:
If we divide 239 by 97, we get 2 and a remainder of 45.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 194 from 239 and we're left with 45.
Append the next digit (9) from the dividend to 45 and continue with: 459 / 97

Step 4:
When dividing 459 by 97, we get 4 with a remainder of 71.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Deduct 388 from 459 and we're left with 71.
Fetch the next digit (7) from the dividend, attach it to 71 and continue: 717 / 97

Moving on to step 5:
The number 97 fits into 717 7 times, leaving a remainder of 38.
The next digit of our result is 7. 
Result so far: 247.0
If we subtract 679 from 717, we get 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 97

On to step 6:
97 goes into 386 3 times with a remainder of 95.
Use 3 as the next digit of our solution. 
Result so far: 2473.0
The remainder is 95 after subtracting 291 from 386.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Let's proceed to step 7:
97 can be fit into 950 9 times, resulting in a remainder of 77.
The next digit of our result is 9. 
Result so far: 2473.9
Subtracting 873 from 950 leaves us with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

On to step 8:
97 can be fit into 770 7 times, resulting in a remainder of 91.
The number 7 becomes the next digit in our result. 
Result so far: 2473.97
If we take 679 away from 770, we end up with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Going ahead to step 9:
910 divided by 97 is 9 with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 2473.979
Deduct 873 from 910 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 10:
If we divide 370 by 97, we get 3 and a remainder of 79.
Put 3 as the next digit of the answer. 
Result so far: 2473.9793
The remainder is 79 after subtracting 291 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Let's proceed to step 11:
97 goes into 790 8 times with a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 2473.97938
Deduct 776 from 790 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 12:
140 divided by 97 is 1 with a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 2473.979381
Deduct 97 from 140 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 13:
97 goes into 430 4 times with a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 2473.9793814
Deduct 388 from 430 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 14:
97 can be fit into 420 4 times, resulting in a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 2473.97938144
Subtracting 388 from 420 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 2473.97938144 with a remaining 3.2e-08.