Let's divide 97023311 by 426
Our goal is to divide 97023311 by 426.

Moving on to step 1:
426 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 426

Step 2:
If we divide 97 by 426, we get 0 and a remainder of 97.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Bring next digit (0) of the dividend behind the 97 and repeat the process: 970 / 426

Moving on to step 3:
426 goes into 970 2 times with a remainder of 118.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 852 from 970 and we're left with 118.
Include the next digit (2) from the dividend after 118, then repeat: 1182 / 426

Moving on to step 4:
426 can be fit into 1182 2 times, resulting in a remainder of 330.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we subtract 852 from 1182, we get 330.
Append the next digit (3) from the dividend to 330 and continue with: 3303 / 426

Let's proceed to step 5:
When dividing 3303 by 426, we get 7 with a remainder of 321.
Put 7 as the next digit of the answer. 
Result so far: 227.0
If we subtract 2982 from 3303, we get 321.
Fetch the next digit (3) from the dividend, attach it to 321 and continue: 3213 / 426

On to step 6:
If we divide 3213 by 426, we get 7 and a remainder of 231.
Record the quotient 7 as the next digit in the result. 
Result so far: 2277.0
If we subtract 2982 from 3213, we get 231.
Bring next digit (1) of the dividend behind the 231 and repeat the process: 2311 / 426

Advancing to step 7:
2311 divided by 426 is 5 with a remainder of 181.
Put 5 as the next digit of the answer. 
Result so far: 22775.0
If we take 2130 away from 2311, we end up with 181.
Append the next digit (1) from the dividend to 181 and continue with: 1811 / 426

Moving on to step 8:
1811 divided by 426 is 4 with a remainder of 107.
The next digit of our result is 4. 
Result so far: 227754.0
Subtracting 1704 from 1811 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Advancing to step 9:
426 can be fit into 1070 2 times, resulting in a remainder of 218.
The number 2 becomes the next digit in our result. 
Result so far: 227754.2
Subtract 852 from 1070 to get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Let's proceed to step 10:
When dividing 2180 by 426, we get 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 227754.25
If we take 2130 away from 2180, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 11:
If we divide 500 by 426, we get 1 and a remainder of 74.
Use 1 as the next digit of our solution. 
Result so far: 227754.251
If we take 426 away from 500, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 12:
740 divided by 426 is 1 with a remainder of 314.
Put 1 as the next digit of the answer. 
Result so far: 227754.2511
Deduct 426 from 740 and we're left with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

After the division, we end up with 227754.2511 and a remainder of 0.00314.