97220551 ÷ 260 
We want to divide 97220551 by 260.

Advancing to step 1:
260 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 260

Going ahead to step 2:
260 goes into 97 0 times with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Include the next digit (2) from the dividend after 97, then repeat: 972 / 260

Going ahead to step 3:
When dividing 972 by 260, we get 3 with a remainder of 192.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 780 from 972 to get 192.
Take the next digit (2) from the dividend and append it to 192, then repeat: 1922 / 260

Let's proceed to step 4:
1922 divided by 260 is 7 with a remainder of 102.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtract 1820 from 1922 to get 102.
Bring next digit (0) of the dividend behind the 102 and repeat the process: 1020 / 260

Let's proceed to step 5:
260 can be fit into 1020 3 times, resulting in a remainder of 240.
Record the quotient 3 as the next digit in the result. 
Result so far: 373.0
If we take 780 away from 1020, we end up with 240.
Append the next digit (5) from the dividend to 240 and continue with: 2405 / 260

Going ahead to step 6:
When dividing 2405 by 260, we get 9 with a remainder of 65.
The number 9 becomes the next digit in our result. 
Result so far: 3739.0
Subtract 2340 from 2405 to get 65.
Fetch the next digit (5) from the dividend, attach it to 65 and continue: 655 / 260

Step 7:
When dividing 655 by 260, we get 2 with a remainder of 135.
Record the quotient 2 as the next digit in the result. 
Result so far: 37392.0
If we take 520 away from 655, we end up with 135.
Include the next digit (1) from the dividend after 135, then repeat: 1351 / 260

Let's proceed to step 8:
260 goes into 1351 5 times with a remainder of 51.
The next digit of our result is 5. 
Result so far: 373925.0
If we take 1300 away from 1351, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 9:
260 can be fit into 510 1 times, resulting in a remainder of 250.
Record the quotient 1 as the next digit in the result. 
Result so far: 373925.1
If we take 260 away from 510, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Let's proceed to step 10:
The number 260 fits into 2500 9 times, leaving a remainder of 160.
Put 9 as the next digit of the answer. 
Result so far: 373925.19
Subtract 2340 from 2500 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 11:
If we divide 1600 by 260, we get 6 and a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 373925.196
Subtracting 1560 from 1600 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
The number 260 fits into 400 1 times, leaving a remainder of 140.
Use 1 as the next digit of our solution. 
Result so far: 373925.1961
Subtract 260 from 400 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 13:
1400 divided by 260 is 5 with a remainder of 100.
The number 5 becomes the next digit in our result. 
Result so far: 373925.19615
Subtracting 1300 from 1400 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 14:
When dividing 1000 by 260, we get 3 with a remainder of 220.
The number 3 becomes the next digit in our result. 
Result so far: 373925.196153
Subtracting 780 from 1000 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 15:
If we divide 2200 by 260, we get 8 and a remainder of 120.
Use 8 as the next digit of our solution. 
Result so far: 373925.1961538
The remainder is 120 after subtracting 2080 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 16:
The number 260 fits into 1200 4 times, leaving a remainder of 160.
The number 4 becomes the next digit in our result. 
Result so far: 373925.19615384
If we subtract 1040 from 1200, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 373925.19615384 with a remainder of 1.6e-07.