81496 divided by 97 
Our goal is to divide 81496 by 97.

Moving on to step 1:
If we divide 8 by 97, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 97

Let's proceed to step 2:
81 divided by 97 is 0 with a remainder of 81.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 81 to get 81.
Bring next digit (4) of the dividend behind the 81 and repeat the process: 814 / 97

Let's proceed to step 3:
97 can be fit into 814 8 times, resulting in a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 776 from 814 leaves us with 38.
Append the next digit (9) from the dividend to 38 and continue with: 389 / 97

Moving on to step 4:
When dividing 389 by 97, we get 4 with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 84.0
Deduct 388 from 389 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 97

Going ahead to step 5:
16 divided by 97 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 840.0
The remainder is 16 after subtracting 0 from 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 6:
160 divided by 97 is 1 with a remainder of 63.
Write down 1 as next digit of the result. 
Result so far: 840.1
Deduct 97 from 160 and we're left with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 7:
97 can be fit into 630 6 times, resulting in a remainder of 48.
Write down 6 as next digit of the result. 
Result so far: 840.16
The remainder is 48 after subtracting 582 from 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
97 goes into 480 4 times with a remainder of 92.
The next digit of our result is 4. 
Result so far: 840.164
If we take 388 away from 480, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 9:
When dividing 920 by 97, we get 9 with a remainder of 47.
The next digit of our result is 9. 
Result so far: 840.1649
The remainder is 47 after subtracting 873 from 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 10:
97 goes into 470 4 times with a remainder of 82.
The number 4 becomes the next digit in our result. 
Result so far: 840.16494
The remainder is 82 after subtracting 388 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 11:
When dividing 820 by 97, we get 8 with a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 840.164948
The remainder is 44 after subtracting 776 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 12:
97 can be fit into 440 4 times, resulting in a remainder of 52.
The next digit of our result is 4. 
Result so far: 840.1649484
Subtract 388 from 440 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 13:
97 can be fit into 520 5 times, resulting in a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 840.16494845
If we take 485 away from 520, we end up 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.

In conclusion, the division gives 840.16494845 with a balance of 3.5e-08.