97106 ÷ 8 = 12138 R2
Alright, let's work through the division of 97106 by 8 step by step.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 8

Step 2:
8 goes into 17 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 17 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 8

Step 3:
8 goes into 11 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 121
Subtract 8 from 11 to get 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 8

Step 4:
8 goes into 30 3 times with a remainder of 6.
Write down 3 as next digit of of the result. 
Result so far: 1213
Subtract 24 from 30 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 8

Step 5:
8 goes into 66 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 12138
Subtract 64 from 66 to get 2.

The final result is 12138 with a remainder of 2.