We look at the division of 97032347 by 312 
We want to figure out the number of times 97032347 can be divided by 312.

On to step 1:
312 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 312

Let's proceed to step 2:
312 can be fit into 97 0 times, resulting in a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 97 after subtracting 0 from 97.
Bring next digit (0) of the dividend behind the 97 and repeat the process: 970 / 312

Step 3:
If we divide 970 by 312, we get 3 and a remainder of 34.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 936 from 970, we get 34.
Fetch the next digit (3) from the dividend, attach it to 34 and continue: 343 / 312

Step 4:
If we divide 343 by 312, we get 1 and a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
If we subtract 312 from 343, we get 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 312

Step 5:
The number 312 fits into 312 1 times, leaving a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 311.0
Deduct 312 from 312 and we're left with 0.
Fetch the next digit (3) from the dividend, attach it to 0 and continue: 3 / 312

On to step 6:
3 divided by 312 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 3110.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 312

Moving on to step 7:
The number 312 fits into 34 0 times, leaving a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 31100.0
Deduct 0 from 34 and we're left with 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 312

Advancing to step 8:
If we divide 347 by 312, we get 1 and a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 311001.0
Subtracting 312 from 347 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 9:
The number 312 fits into 350 1 times, leaving a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 311001.1
The remainder is 38 after subtracting 312 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 10:
If we divide 380 by 312, we get 1 and a remainder of 68.
The number 1 becomes the next digit in our result. 
Result so far: 311001.11
If we subtract 312 from 380, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

In conclusion, the division gives 311001.11 with a balance of 0.068.