We look at the division of 97506 by 81 
We want to figure out the number of times 97506 can be divided by 81.

Moving on to step 1:
When dividing 9 by 81, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 81

Advancing to step 2:
97 divided by 81 is 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 81 from 97, we get 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 81

Step 3:
When dividing 165 by 81, we get 2 with a remainder of 3.
The next digit of our result is 2. 
Result so far: 12.0
If we subtract 162 from 165, we get 3.
Include the next digit (0) from the dividend after 3, then repeat: 30 / 81

Advancing to step 4:
The number 81 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 120.0
If we subtract 0 from 30, we get 30.
Fetch the next digit (6) from the dividend, attach it to 30 and continue: 306 / 81

Moving on to step 5:
When dividing 306 by 81, we get 3 with a remainder of 63.
Use 3 as the next digit of our solution. 
Result so far: 1203.0
Subtracting 243 from 306 leaves us 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.

Let's proceed to step 6:
If we divide 630 by 81, we get 7 and a remainder of 63.
The number 7 becomes the next digit in our result. 
Result so far: 1203.7
If we subtract 567 from 630, we get 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:
630 divided by 81 is 7 with a remainder of 63.
Use 7 as the next digit of our solution. 
Result so far: 1203.77
If we take 567 away from 630, we end up 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.

The final result is 1203.77 with a remainder of 0.063.