We look at the division of 97926247 by 459 
We're looking to find how many times 459 goes into 97926247.

Going ahead to step 1:
459 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 459

Going ahead to step 2:
The number 459 fits into 97 0 times, leaving a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Bring next digit (9) of the dividend behind the 97 and repeat the process: 979 / 459

Step 3:
459 can be fit into 979 2 times, resulting in a remainder of 61.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 918 from 979 and we're left with 61.
Grab the next digit (2) from the dividend, add it to 61, then carry on: 612 / 459

On to step 4:
612 divided by 459 is 1 with a remainder of 153.
Write down 1 as next digit of the result. 
Result so far: 21.0
Subtracting 459 from 612 leaves us with 153.
Append the next digit (6) from the dividend to 153 and continue with: 1536 / 459

Advancing to step 5:
If we divide 1536 by 459, we get 3 and a remainder of 159.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
Subtracting 1377 from 1536 leaves us with 159.
Append the next digit (2) from the dividend to 159 and continue with: 1592 / 459

Let's proceed to step 6:
459 can be fit into 1592 3 times, resulting in a remainder of 215.
Record the quotient 3 as the next digit in the result. 
Result so far: 2133.0
Deduct 1377 from 1592 and we're left with 215.
Grab the next digit (4) from the dividend, add it to 215, then carry on: 2154 / 459

Advancing to step 7:
The number 459 fits into 2154 4 times, leaving a remainder of 318.
The number 4 becomes the next digit in our result. 
Result so far: 21334.0
Subtracting 1836 from 2154 leaves us with 318.
Include the next digit (7) from the dividend after 318, then repeat: 3187 / 459

Step 8:
459 can be fit into 3187 6 times, resulting in a remainder of 433.
The next digit of our result is 6. 
Result so far: 213346.0
If we subtract 2754 from 3187, we get 433.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4330, and continue the process.

On to step 9:
If we divide 4330 by 459, we get 9 and a remainder of 199.
Write down 9 as next digit of the result. 
Result so far: 213346.9
Subtracting 4131 from 4330 leaves us with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Let's proceed to step 10:
The number 459 fits into 1990 4 times, leaving a remainder of 154.
Use 4 as the next digit of our solution. 
Result so far: 213346.94
Deduct 1836 from 1990 and we're left with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Let's proceed to step 11:
459 goes into 1540 3 times with a remainder of 163.
Record the quotient 3 as the next digit in the result. 
Result so far: 213346.943
Deduct 1377 from 1540 and we're left with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Moving on to step 12:
1630 divided by 459 is 3 with a remainder of 253.
Write down 3 as next digit of the result. 
Result so far: 213346.9433
The remainder is 253 after subtracting 1377 from 1630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2530, and continue the process.

The final result is 213346.9433 with a remainder of 0.00253.