We look at the division of 97208447 by 312 
We want to divide 97208447 by 312.

Advancing to step 1:
312 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 312

Going ahead to step 2:
312 goes into 97 0 times with a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Grab the next digit (2) from the dividend, add it to 97, then carry on: 972 / 312

Let's proceed to step 3:
312 goes into 972 3 times with a remainder of 36.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 936 from 972 leaves us with 36.
Bring next digit (0) of the dividend behind the 36 and repeat the process: 360 / 312

Moving on to step 4:
312 goes into 360 1 times with a remainder of 48.
The next digit of our result is 1. 
Result so far: 31.0
Deduct 312 from 360 and we're left with 48.
Fetch the next digit (8) from the dividend, attach it to 48 and continue: 488 / 312

Going ahead to step 5:
When dividing 488 by 312, we get 1 with a remainder of 176.
Use 1 as the next digit of our solution. 
Result so far: 311.0
If we subtract 312 from 488, we get 176.
Take the next digit (4) from the dividend and append it to 176, then repeat: 1764 / 312

On to step 6:
When dividing 1764 by 312, we get 5 with a remainder of 204.
Write down 5 as next digit of the result. 
Result so far: 3115.0
If we subtract 1560 from 1764, we get 204.
Fetch the next digit (4) from the dividend, attach it to 204 and continue: 2044 / 312

Let's proceed to step 7:
312 can be fit into 2044 6 times, resulting in a remainder of 172.
The next digit of our result is 6. 
Result so far: 31156.0
If we subtract 1872 from 2044, we get 172.
Grab the next digit (7) from the dividend, add it to 172, then carry on: 1727 / 312

Going ahead to step 8:
312 goes into 1727 5 times with a remainder of 167.
Record the quotient 5 as the next digit in the result. 
Result so far: 311565.0
Deduct 1560 from 1727 and we're left with 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Moving on to step 9:
312 goes into 1670 5 times with a remainder of 110.
The number 5 becomes the next digit in our result. 
Result so far: 311565.5
If we take 1560 away from 1670, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

On to step 10:
The number 312 fits into 1100 3 times, leaving a remainder of 164.
Put 3 as the next digit of the answer. 
Result so far: 311565.53
Deduct 936 from 1100 and we're left with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Let's proceed to step 11:
1640 divided by 312 is 5 with a remainder of 80.
The next digit of our result is 5. 
Result so far: 311565.535
If we take 1560 away from 1640, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 12:
The number 312 fits into 800 2 times, leaving a remainder of 176.
The next digit of our result is 2. 
Result so far: 311565.5352
If we take 624 away from 800, we end up with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Step 13:
312 goes into 1760 5 times with a remainder of 200.
The next digit of our result is 5. 
Result so far: 311565.53525
Subtracting 1560 from 1760 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 14:
If we divide 2000 by 312, we get 6 and a remainder of 128.
Write down 6 as next digit of the result. 
Result so far: 311565.535256
If we subtract 1872 from 2000, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Going ahead to step 15:
1280 divided by 312 is 4 with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 311565.5352564
Subtracting 1248 from 1280 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.

Moving on to step 16:
312 can be fit into 320 1 times, resulting in a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 311565.53525641
Deduct 312 from 320 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 311565.53525641 with a balance of 8e-09.