273986 ÷ 97 
We want to divide 273986 by 97.

Step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 97

Going ahead to step 2:
The number 97 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 97

Moving on to step 3:
If we divide 273 by 97, we get 2 and a remainder of 79.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 194 away from 273, we end up with 79.
Append the next digit (9) from the dividend to 79 and continue with: 799 / 97

Advancing to step 4:
799 divided by 97 is 8 with a remainder of 23.
The next digit of our result is 8. 
Result so far: 28.0
Subtract 776 from 799 to get 23.
Bring next digit (8) of the dividend behind the 23 and repeat the process: 238 / 97

Step 5:
The number 97 fits into 238 2 times, leaving a remainder of 44.
The next digit of our result is 2. 
Result so far: 282.0
Deduct 194 from 238 and we're left with 44.
Take the next digit (6) from the dividend and append it to 44, then repeat: 446 / 97

Going ahead to step 6:
The number 97 fits into 446 4 times, leaving a remainder of 58.
Put 4 as the next digit of the answer. 
Result so far: 2824.0
The remainder is 58 after subtracting 388 from 446.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 7:
580 divided by 97 is 5 with a remainder of 95.
Record the quotient 5 as the next digit in the result. 
Result so far: 2824.5
Deduct 485 from 580 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Advancing to step 8:
97 can be fit into 950 9 times, resulting in a remainder of 77.
Use 9 as the next digit of our solution. 
Result so far: 2824.59
Deduct 873 from 950 and we're left with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Advancing to step 9:
When dividing 770 by 97, we get 7 with a remainder of 91.
The next digit of our result is 7. 
Result so far: 2824.597
Deduct 679 from 770 and we're left with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

On to step 10:
910 divided by 97 is 9 with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 2824.5979
The remainder is 37 after subtracting 873 from 910.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 11:
97 can be fit into 370 3 times, resulting in a remainder of 79.
Put 3 as the next digit of the answer. 
Result so far: 2824.59793
If we subtract 291 from 370, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 12:
If we divide 790 by 97, we get 8 and a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 2824.597938
Subtract 776 from 790 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 13:
The number 97 fits into 140 1 times, leaving a remainder of 43.
Write down 1 as next digit of the result. 
Result so far: 2824.5979381
Subtract 97 from 140 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 14:
97 goes into 430 4 times with a remainder of 42.
The next digit of our result is 4. 
Result so far: 2824.59793814
Subtracting 388 from 430 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

In conclusion, the division gives 2824.59793814 with a balance of 4.2e-08.