We divide 174460 by 97
We want to figure out the number of times 174460 can be divided by 97.

Let's proceed to step 1:
The number 97 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 97

Let's proceed to step 2:
17 divided by 97 is 0 with a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Include the next digit (4) from the dividend after 17, then repeat: 174 / 97

Advancing to step 3:
97 goes into 174 1 times with a remainder of 77.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 97 from 174, we get 77.
Fetch the next digit (4) from the dividend, attach it to 77 and continue: 774 / 97

Advancing to step 4:
97 goes into 774 7 times with a remainder of 95.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we subtract 679 from 774, we get 95.
Grab the next digit (6) from the dividend, add it to 95, then carry on: 956 / 97

Moving on to step 5:
97 can be fit into 956 9 times, resulting in a remainder of 83.
The number 9 becomes the next digit in our result. 
Result so far: 179.0
If we take 873 away from 956, we end up with 83.
Grab the next digit (0) from the dividend, add it to 83, then carry on: 830 / 97

Step 6:
When dividing 830 by 97, we get 8 with a remainder of 54.
Record the quotient 8 as the next digit in the result. 
Result so far: 1798.0
Subtracting 776 from 830 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 7:
97 can be fit into 540 5 times, resulting in a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 1798.5
Subtract 485 from 540 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 8:
97 can be fit into 550 5 times, resulting in a remainder of 65.
The next digit of our result is 5. 
Result so far: 1798.55
The remainder is 65 after subtracting 485 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 1798.55 with a remainder of 0.065.