We're dividing 78500 by 97 
We're looking to find how many times 97 goes into 78500.

Step 1:
7 divided by 97 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 97

Advancing to step 2:
97 goes into 78 0 times with a remainder of 78.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 78 after subtracting 0 from 78.
Include the next digit (5) from the dividend after 78, then repeat: 785 / 97

Let's proceed to step 3:
When dividing 785 by 97, we get 8 with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we take 776 away from 785, we end up with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 97

Going ahead to step 4:
97 can be fit into 90 0 times, resulting in a remainder of 90.
The next digit of our result is 0. 
Result so far: 80.0
Subtract 0 from 90 to get 90.
Grab the next digit (0) from the dividend, add it to 90, then carry on: 900 / 97

Moving on to step 5:
The number 97 fits into 900 9 times, leaving a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 809.0
The remainder is 27 after subtracting 873 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 6:
If we divide 270 by 97, we get 2 and a remainder of 76.
Use 2 as the next digit of our solution. 
Result so far: 809.2
If we take 194 away from 270, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 7:
When dividing 760 by 97, we get 7 with a remainder of 81.
Use 7 as the next digit of our solution. 
Result so far: 809.27
If we subtract 679 from 760, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Step 8:
If we divide 810 by 97, we get 8 and a remainder of 34.
The next digit of our result is 8. 
Result so far: 809.278
If we take 776 away from 810, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 9:
When dividing 340 by 97, we get 3 with a remainder of 49.
The number 3 becomes the next digit in our result. 
Result so far: 809.2783
Subtracting 291 from 340 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 10:
490 divided by 97 is 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 809.27835
Deduct 485 from 490 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 11:
The number 97 fits into 50 0 times, leaving a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 809.27835
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 12:
The number 97 fits into 500 5 times, leaving a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 809.2783505
Subtracting 485 from 500 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 13:
97 can be fit into 150 1 times, resulting in a remainder of 53.
The next digit of our result is 1. 
Result so far: 809.27835051
Subtract 97 from 150 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

In conclusion, the division gives 809.27835051 with a balance of 5.3e-08.