We look at the division of 132654 by 97 
We want to divide 132654 by 97.

On to step 1:
When dividing 1 by 97, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 97

Going ahead to step 2:
When dividing 13 by 97, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 97

Let's proceed to step 3:
97 goes into 132 1 times with a remainder of 35.
The next digit of our result is 1. 
Result so far: 1.0
If we take 97 away from 132, we end up with 35.
Append the next digit (6) from the dividend to 35 and continue with: 356 / 97

Moving on to step 4:
97 can be fit into 356 3 times, resulting in a remainder of 65.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtract 291 from 356 to get 65.
Include the next digit (5) from the dividend after 65, then repeat: 655 / 97

Going ahead to step 5:
If we divide 655 by 97, we get 6 and a remainder of 73.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
If we take 582 away from 655, we end up with 73.
Bring next digit (4) of the dividend behind the 73 and repeat the process: 734 / 97

Step 6:
If we divide 734 by 97, we get 7 and a remainder of 55.
Put 7 as the next digit of the answer. 
Result so far: 1367.0
Deduct 679 from 734 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 7:
97 can be fit into 550 5 times, resulting in a remainder of 65.
Record the quotient 5 as the next digit in the result. 
Result so far: 1367.5
Subtracting 485 from 550 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 8:
When dividing 650 by 97, we get 6 with a remainder of 68.
Write down 6 as next digit of the result. 
Result so far: 1367.56
Deduct 582 from 650 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 9:
The number 97 fits into 680 7 times, leaving a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 1367.567
Subtracting 679 from 680 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 10:
97 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 1367.567
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
The number 97 fits into 100 1 times, leaving a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 1367.56701
If we take 97 away from 100, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 12:
When dividing 30 by 97, we get 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 1367.56701
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 13:
97 can be fit into 300 3 times, resulting in a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 1367.5670103
If we subtract 291 from 300, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 14:
When dividing 90 by 97, we get 0 with a remainder of 90.
Put 0 as the next digit of the answer. 
Result so far: 1367.5670103
Subtract 0 from 90 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

After the division, we end up with 1367.5670103 and a remainder of 9e-08.