We're dividing 813000 by 97 
Let's see how many times 97 fits into 813000.

Going ahead to step 1:
97 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 97

Step 2:
The number 97 fits into 81 0 times, leaving a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 81, we get 81.
Grab the next digit (3) from the dividend, add it to 81, then carry on: 813 / 97

On to step 3:
813 divided by 97 is 8 with a remainder of 37.
The next digit of our result is 8. 
Result so far: 8.0
Subtract 776 from 813 to get 37.
Take the next digit (0) from the dividend and append it to 37, then repeat: 370 / 97

Let's proceed to step 4:
97 can be fit into 370 3 times, resulting in a remainder of 79.
The number 3 becomes the next digit in our result. 
Result so far: 83.0
The remainder is 79 after subtracting 291 from 370.
Include the next digit (0) from the dividend after 79, then repeat: 790 / 97

Moving on to step 5:
97 goes into 790 8 times with a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 838.0
Subtract 776 from 790 to get 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 97

On to step 6:
97 goes into 140 1 times with a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 8381.0
The remainder is 43 after subtracting 97 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 7:
The number 97 fits into 430 4 times, leaving a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 8381.4
Subtract 388 from 430 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 8:
If we divide 420 by 97, we get 4 and a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 8381.44
The remainder is 32 after subtracting 388 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 8381.44 with a remainder of 0.032.