We look at the division of 97327989 by 178 
We want to divide 97327989 by 178.

Going ahead to step 1:
178 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 178

Going ahead to step 2:
178 goes into 97 0 times with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Append the next digit (3) from the dividend to 97 and continue with: 973 / 178

Going ahead to step 3:
973 divided by 178 is 5 with a remainder of 83.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 890 from 973 and we're left with 83.
Grab the next digit (2) from the dividend, add it to 83, then carry on: 832 / 178

Advancing to step 4:
832 divided by 178 is 4 with a remainder of 120.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
If we take 712 away from 832, we end up with 120.
Take the next digit (7) from the dividend and append it to 120, then repeat: 1207 / 178

Going ahead to step 5:
The number 178 fits into 1207 6 times, leaving a remainder of 139.
Put 6 as the next digit of the answer. 
Result so far: 546.0
Subtract 1068 from 1207 to get 139.
Include the next digit (9) from the dividend after 139, then repeat: 1399 / 178

On to step 6:
When dividing 1399 by 178, we get 7 with a remainder of 153.
The number 7 becomes the next digit in our result. 
Result so far: 5467.0
If we take 1246 away from 1399, we end up with 153.
Grab the next digit (8) from the dividend, add it to 153, then carry on: 1538 / 178

Let's proceed to step 7:
If we divide 1538 by 178, we get 8 and a remainder of 114.
The number 8 becomes the next digit in our result. 
Result so far: 54678.0
The remainder is 114 after subtracting 1424 from 1538.
Take the next digit (9) from the dividend and append it to 114, then repeat: 1149 / 178

Moving on to step 8:
1149 divided by 178 is 6 with a remainder of 81.
The next digit of our result is 6. 
Result so far: 546786.0
The remainder is 81 after subtracting 1068 from 1149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Step 9:
If we divide 810 by 178, we get 4 and a remainder of 98.
Use 4 as the next digit of our solution. 
Result so far: 546786.4
The remainder is 98 after subtracting 712 from 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

On to step 10:
980 divided by 178 is 5 with a remainder of 90.
Put 5 as the next digit of the answer. 
Result so far: 546786.45
Deduct 890 from 980 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 11:
900 divided by 178 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 546786.455
If we subtract 890 from 900, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 546786.455 and a remainder of 0.001.