We look at the division of 4971026 by 975 
We're looking to find how many times 975 goes into 4971026.

Advancing to step 1:
If we divide 4 by 975, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (9) from the dividend to 4 and continue with: 49 / 975

Going ahead to step 2:
If we divide 49 by 975, we get 0 and a remainder of 49.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 49 to get 49.
Take the next digit (7) from the dividend and append it to 49, then repeat: 497 / 975

Step 3:
The number 975 fits into 497 0 times, leaving a remainder of 497.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 497 leaves us with 497.
Grab the next digit (1) from the dividend, add it to 497, then carry on: 4971 / 975

Advancing to step 4:
4971 divided by 975 is 5 with a remainder of 96.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 4875 from 4971 leaves us with 96.
Bring next digit (0) of the dividend behind the 96 and repeat the process: 960 / 975

Let's proceed to step 5:
When dividing 960 by 975, we get 0 with a remainder of 960.
Put 0 as the next digit of the answer. 
Result so far: 50.0
Subtract 0 from 960 to get 960.
Fetch the next digit (2) from the dividend, attach it to 960 and continue: 9602 / 975

Let's proceed to step 6:
The number 975 fits into 9602 9 times, leaving a remainder of 827.
Write down 9 as next digit of the result. 
Result so far: 509.0
If we subtract 8775 from 9602, we get 827.
Bring next digit (6) of the dividend behind the 827 and repeat the process: 8276 / 975

Let's proceed to step 7:
975 can be fit into 8276 8 times, resulting in a remainder of 476.
Write down 8 as next digit of the result. 
Result so far: 5098.0
Subtract 7800 from 8276 to get 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Step 8:
The number 975 fits into 4760 4 times, leaving a remainder of 860.
Use 4 as the next digit of our solution. 
Result so far: 5098.4
If we take 3900 away from 4760, we end up with 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8600, and continue the process.

On to step 9:
When dividing 8600 by 975, we get 8 with a remainder of 800.
Write down 8 as next digit of the result. 
Result so far: 5098.48
The remainder is 800 after subtracting 7800 from 8600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

On to step 10:
8000 divided by 975 is 8 with a remainder of 200.
Use 8 as the next digit of our solution. 
Result so far: 5098.488
Deduct 7800 from 8000 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 5098.488 with a balance of 0.02.