We're dividing 223464 by 97 
Let's see how many times 97 fits into 223464.

Step 1:
97 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 97

Advancing to step 2:
97 goes into 22 0 times with a remainder of 22.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 97

On to step 3:
97 goes into 223 2 times with a remainder of 29.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 29 after subtracting 194 from 223.
Append the next digit (4) from the dividend to 29 and continue with: 294 / 97

Advancing to step 4:
97 goes into 294 3 times with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtracting 291 from 294 leaves us with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 97

Moving on to step 5:
97 goes into 36 0 times with a remainder of 36.
Use 0 as the next digit of our solution. 
Result so far: 230.0
Subtract 0 from 36 to get 36.
Take the next digit (4) from the dividend and append it to 36, then repeat: 364 / 97

Going ahead to step 6:
The number 97 fits into 364 3 times, leaving a remainder of 73.
Use 3 as the next digit of our solution. 
Result so far: 2303.0
Deduct 291 from 364 and we're left with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Step 7:
730 divided by 97 is 7 with a remainder of 51.
Use 7 as the next digit of our solution. 
Result so far: 2303.7
The remainder is 51 after subtracting 679 from 730.
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 8:
When dividing 510 by 97, we get 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 2303.75
If we subtract 485 from 510, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 9:
97 goes into 250 2 times with a remainder of 56.
Record the quotient 2 as the next digit in the result. 
Result so far: 2303.752
Subtracting 194 from 250 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 10:
When dividing 560 by 97, we get 5 with a remainder of 75.
The next digit of our result is 5. 
Result so far: 2303.7525
The remainder is 75 after subtracting 485 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 11:
The number 97 fits into 750 7 times, leaving a remainder of 71.
The number 7 becomes the next digit in our result. 
Result so far: 2303.75257
If we subtract 679 from 750, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 12:
When dividing 710 by 97, we get 7 with a remainder of 31.
Put 7 as the next digit of the answer. 
Result so far: 2303.752577
If we subtract 679 from 710, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

After the division, we end up with 2303.752577 and a remainder of 3.1e-06.