We look at the division of 399028 by 97 
We want to divide 399028 by 97.

On to step 1:
3 divided by 97 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 97

Going ahead to step 2:
97 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Fetch the next digit (9) from the dividend, attach it to 39 and continue: 399 / 97

On to step 3:
97 goes into 399 4 times with a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 388 away from 399, we end up with 11.
Include the next digit (0) from the dividend after 11, then repeat: 110 / 97

On to step 4:
97 can be fit into 110 1 times, resulting in a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 41.0
If we take 97 away from 110, we end up with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 97

Moving on to step 5:
97 goes into 132 1 times with a remainder of 35.
Put 1 as the next digit of the answer. 
Result so far: 411.0
Subtracting 97 from 132 leaves us with 35.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 97

Going ahead to step 6:
97 goes into 358 3 times with a remainder of 67.
Use 3 as the next digit of our solution. 
Result so far: 4113.0
Deduct 291 from 358 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 7:
97 goes into 670 6 times with a remainder of 88.
Write down 6 as next digit of the result. 
Result so far: 4113.6
Deduct 582 from 670 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 8:
If we divide 880 by 97, we get 9 and a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 4113.69
Subtract 873 from 880 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
When dividing 70 by 97, we get 0 with a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 4113.69
Deduct 0 from 70 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
97 goes into 700 7 times with a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 4113.6907
Deduct 679 from 700 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 11:
210 divided by 97 is 2 with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 4113.69072
Subtracting 194 from 210 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
97 goes into 160 1 times with a remainder of 63.
The next digit of our result is 1. 
Result so far: 4113.690721
Subtracting 97 from 160 leaves us with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Going ahead to step 13:
630 divided by 97 is 6 with a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 4113.6907216
Subtracting 582 from 630 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 14:
480 divided by 97 is 4 with a remainder of 92.
Record the quotient 4 as the next digit in the result. 
Result so far: 4113.69072164
Subtracting 388 from 480 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

In conclusion, the division gives 4113.69072164 with a balance of 9.2e-08.